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Generic Tax Name Contribution on low density plastic bags
Tax name in the national language Contribuição sobre os sacos de plástico leves
Tax name in English Contribution on low density plastic bags
Member State PT-Portugal
Tax in force since 2015/02/15
If abolished, date on which the tax ceases to apply
Business version date 2015/02/15
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Law 82D/2014 of 31 December.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

All country.

 
Taxpayers

Producers and importers of low density plastic bags.

 
Tax object and basis of assessment

Low density plastic bags, produced in Portugal or imported.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Plastic bags used to pack food or used in donations to charities.

 
Rate(s) Structure

8 cents per plastic bag.

 
Tax due date

15th of the second month following the quarter of release for consumption.

 
Tax collector

Tax and Customs Authority

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code D214

Comments