Title II · Regional revenue · Chapter I · Tax revenue · Section I · General provisions

Article 23 Definitions

Artigo 23.º · Conceitos

Lei Orgânica n.º 2/2013 · consolidated text checked 26 October 2026

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For the purposes of giving effect to the distribution of tax revenue between the State and the Autonomous Regions:

Para efeitos de concretização da distribuição de receitas fiscais entre o Estado e as regiões autónomas, considera-se que:

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a) “National territory” means Portuguese territory as defined in Article 5 of the Constitution;

a) «Território nacional», é o território português tal como definido no artigo 5.º da Constituição;

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b) “Circumscription” (circunscrição) means the territory of the mainland or of an Autonomous Region, as the case may be;

b) «Circunscrição», é o território do continente ou de uma região autónoma, consoante o caso;

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c) “Autonomous Region” means the territory corresponding to the archipelagos of the Azores and Madeira.

c) «Região autónoma», é o território correspondente aos arquipélagos dos Açores e da Madeira.

What we checked in this article

The three definitions (national territory, circumscription, Autonomous Region) and the reference to Article 5 of the Constitution are retained.

Comparing Madeira, the Azores and the mainland? Article 23 sets the limits.

We compare company and personal tax in Madeira, the Azores and mainland Portugal and set up in the right place, in English. A written answer and a fixed quote within one working day.

Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

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