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

Article 60 Regulatory powers

Artigo 60.º · Competências regulamentares

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

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The bodies of the Autonomous Regions have regulatory power in tax matters in respect of the matters falling within regional legislative competence.

Os órgãos das regiões autónomas têm competência regulamentar fiscal relativa às matérias objeto de competência legislativa regional.

What we checked in this article

The regional regulatory power in tax matters, limited to matters within regional legislative competence, is retained.

Comparing Madeira, the Azores and the mainland? Article 60 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.

Applying the law

Regional tax in Portugal, compared before you choose

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