Title VI · Own taxing power and adaptation of the national tax system · Chapter II · Legislative and regulatory tax powers

Article 58 Surcharges on taxes

Artigo 58.º · Adicionais aos impostos

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

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The Legislative Assemblies have the power to levy surcharges (adicionais) of up to 10% of the tax charge (coleta) of the taxes in force in the Autonomous Regions.

As Assembleias Legislativas têm competência para lançar adicionais, até ao limite de 10 % sobre a coleta dos impostos em vigor nas regiões autónomas.

What we checked in this article

The 10% ceiling, calculated on the tax charge (coleta) of the taxes in force in the Autonomous Regions, and the competence of the Legislative Assemblies are retained.

Comparing Madeira, the Azores and the mainland? Article 58 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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