ISP – Review and setting of rates

In brief

Ordinance 355-B/2024/1, dated 27 December, has been published in the Official Gazette. This Ordinance updates the unit rates of the Tax on Petroleum and Energy Products (ISP) applicable to r unleaded gasoline and road diesel.

In detail

The newly published Ordinance reviews and sets the ISP tax rates applicable to unleaded gasoline and road diesel, stipulating that, in mainland Portugal:

• The ISP tax rate applicable, in mainland Portugal, to gasoline with a lead content equal to or less than 0.013 g per liter, classified under NC codes 2710 11 41 to 2710 11 49, is set at € 481.26 per 1000 liters.
  

• The ISP tax rate applicable, in mainland Portugal, to diesel, classified under NC codes 2710 19 41 to 2710 19 49, is set at € 337.21 per 1000 liters.

This Ordinance comes into effect on 1 January 2025.

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