Title II · Regional revenue · Chapter I · Tax revenue · Section II · Taxes

Article 29 Excise duties

Artigo 29.º · Impostos especiais de consumo

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

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The revenue of each circumscription includes the excise duties collected on taxable products released for consumption in it.

Constituem receita de cada circunscrição os impostos especiais de consumo cobrados sobre os produtos tributáveis que nela sejam introduzidos no consumo.

What we checked in this article

The release-for-consumption criterion is retained.

Comparing Madeira, the Azores and the mainland? Article 29 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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