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

Article 30 Special gaming tax

Artigo 30.º · Imposto especial sobre o jogo

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

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The revenue of each Autonomous Region includes the special tax on gaming activity due from the concession-holding companies in their respective territorial circumscriptions.

Constitui receita de cada região autónoma o imposto especial pelo exercício da atividade do jogo devido pelas empresas concessionárias nas respetivas circunscrições territoriais.

What we checked in this article

The attribution to each Region of the special gaming tax due from concession holders in its territory is retained.

Comparing Madeira, the Azores and the mainland? Article 30 sets the limits.

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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.

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