Title III · Regional public debt, deviation detection procedure and commitments · Chapter I · Regional public debt

Article 42 Tax treatment of regional public debt

Artigo 42.º · Tratamento fiscal da dívida pública regional

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

#

Regional public debt enjoys the same tax treatment as State public debt.

A dívida pública regional goza do mesmo tratamento fiscal que a dívida pública do Estado.

What we checked in this article

The equal tax treatment of regional and State public debt is retained.

Comparing Madeira, the Azores and the mainland? Article 42 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

Regional tax in Portugal, compared before you choose

The regions can cut IRS, IRC and VAT by up to 30%, and each uses that power differently every year. Tell us what you plan and we will compare the options.

Get a quote