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Generic Tax Name Excise duty - Petroleum and energy products (EU harmonised)
Tax name in the national language Imposto sobre os produtos petrolíferos e energéticos - ISP
Tax name in English Tax on petroleum and energy products
Member State PT-Portugal
Tax in force since 2000/01/01
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/03/15
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Excise Duties Code (CIEC), enacted by Decree Law 73/2010 of 26 June, as amended. Ministerial order 99/2011 of 11 March; Law 64-B/2011 of 30 December.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The beneficiary of € 0.005 per litre of petrol, and of 0.0025 per litre of diesel, up to a ceiling of 30 million euro per year is the Forestry Permanent Fund.

Geographical Scope

Whole country.


- Authorised warehousekeepers, registered traders, non-registered traders, tax representatives.

- Importers. Holders for commercial purposes.

- Purchasers in the event of sale by a court or following administrative proceedings.

- Individuals and corporate bodies that irregularly produce, hold, transport, or introduce in consumption, petroleum and energy products subject to excise duty.

Tax object and basis of assessment

- Unleaded petrol

- Leaded petrol

- Petroleum

- Marked petroleum

- Diesel

- Diesel for use as heating fuel

- Marked diesel

- Fuel oil with sulphur content up to 1 %

- Fuel oil with sulphur content over 1%

- Mineral oils

- Methane and petroleum gases, including Liquefied Petroleum Gas (LPG)

- Natural gas

- Electricity.


The basis of assessment is in general 1,000 litres (as measured at a reference temperature of 15 ºC).

See ‘Rate'.

Deductions, Allowances, Credits, Exemptions


- Energy products intended for:

a) Supply under diplomatic or consular relations;

b) Recognized international organisations, as well as for their members, under the conditions and limits established by international conventions or agreements that create such institutions;

c) The forces of any State which is a member of the North Atlantic Treaty Organisation;

d) Consumption under an agreement concluded with third countries or with international organizations, if a VAT exemption is granted under such agreement;

e) Consumption on‑board, up to the limits established by the law;

f) Despatch to other MemberStates or export or similar purposes.

- Energy products used for purposes other than as motor fuels or heating fuels, excluding lubricating oils

- Energy products supplied for use as fuel for air navigation, excluding private pleasure aircrafts

- Diesel and fuel oils supplied for use as fuel for navigation on coastal and inland waters, including fishing but excluding private pleasure navigation

- Fuel oils supplied for use to produce town gas, electricity or combined heat and power generation

- Only in the Autonomous Regions of Azores and Madeira: diesel supplied for use to produce town gas, electricity or combined heat and power generation

- Gas (including natural gas) supplied for use as fuel for public transport

- Certain energy products (including fuel oil with sulphur content up to 1% and petroleum gases) used in premises subject to the national plan for the attribution of tradable permits or to an agreement aiming at a more efficient energy use

- Mineral oils contained in normal oil chambers and in special containers of motor vehicles coming from other EU Member States

- Diesel and fuel oils supplied for dredging operations in ports and navigable waterways

- Diesel used for the carriage of goods and passengers by rail

- Motor fuels used in the field of manufacture, development, testing and maintenance of aircrafts and ships

- Biofuels

- Electricity used to produce more electricity;

- Electricity produced on vessels;

- Electricity used on the carriage of goods and passengers by rail;

- Electricity used by economically vulnerable final consumers.


Rate(s) Structure
  per 1,000 litres
Leaded 650.00
Unleaded 518.95
Gas oil
  per 1,000 litres
Propellant use 278.41
Industrial/Commercial use 77.51
Heating - Business use 292.46
Heating - Non-business use 292.46
  per 1,000 litres
Propellant use 337.59
Industrial/Commercial use 337.59
Heating - Business use 113.18
Heating - Non-business use 113.18
Heavy fuel oil
  per 1,000 kg
Heating - Business use 15.65
Heating - Non-business use 15.65
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 127.88
Industrial/Commercial use 127.88
Heating - Business use 0.00
Heating - Non-business use 7.99
Natural Gas
  per gigajoule
Propellant use 2.84
Industrial/Commercial use
Heating - Business use
Heating - Non-business use
  per gigajoule per 1,000 kg
Heating - Business use 4.26
Heating - Non-business use 4.26
  per gigajoule per 1,000 kg
Heating - Business use 4.26
Heating - Non-business use 4.26
  per gigajoule per 1,000 kg
Heating - Business use 4.26
Heating - Non-business use 4.26
  per MWh
Business use 1.00
Non-business use 1.00


Gas oil industrial/commercial use: only agricultural, horticultural or piscicultural works, stationary motors, navigation, railway, vehicles and freezing motors, according to article 93 (1) and (2), from Excise Code.

In addition, a contribution for road service is due: €62.47/1,000l on unleaded petrol and of €87.98/1,000l on diesel (Gas oil for propellant use).

Tax due date

Payment is due by the last day of the month following that in which the taxable event (i.e. importation, release for consumption) occurred.

Tax collector

The taxpayer must declare release for consumption or importation in the same day in which these events occur. The duty is then assessed monthly (by the 20th day of the following month) by the Directorate‑General for Customs and Excises (DGAIEC).

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d214ae

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 3,140.25 EUR 1.75
2009 3,176.80 EUR 1.81
2008 3,188.86 EUR 1.78
2007 3,325.17 EUR 1.90
2006 3,172.74 EUR 1.91
2005 3,126.14 EUR 1.97
2004 3,121.05 EUR 2.05
2003 3,071.85 EUR 2.10
2002 2,891.90 EUR 2.03
2001 2,406.17 EUR 1.77
2000 1,968.68 EUR 1.53