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EU PolicyWatch

Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure PT-2022-1/2915 – measures in Portugal

Support to road transport of passengers and goods

Apoio ao transporte rodoviário de passageiros e de mercadorias

Country Portugal , applies nationwide
Time period Temporary, 01 January 2022 – 31 December 2026
Context COVID-19, War in Ukraine
Type Legislations or other statutory regulations
Category Promoting the economic, labour market and social recovery into a green future
– Support for fuel expenses
Author Paula Carrilho and Heloísa Perista - CESIS
Measure added 15 September 2022 (updated 10 October 2022)

Background information

The Law 84/2021 of 6 December extends until 31 December 2026 the validity of article 70 of the Tax Benefits Statute (Estatuto dos Benefícios Fiscais - EBF), created by the Decree-Law 215/89 of 1 de July, in an extraordinary context of rising fuel prices, as a consequence of the COVID-19 pandemic and more recently the war in Ukraine.

Content of measure

For the following categories of vehicles, 120% of the value of fuel acquired in Portuguese territory is deductible from taxable income:

  • Vehicles assigned to public passenger transport and are registered to corporate income taxpayers (Imposto sobre o Rendimento das Pessoas Colectivas - IRC) that are licensed by the Institute for Mobility and Transport (Instituto da Mobilidade e dos Transportes – IMT, I. P.);
  • Vehicles used in public road transport of goods or for third parties, with gross weight equal or superior to 3,5 t, registered to IRC taxpayers or rented without driver by them and which are licensed by IMT, I. P.;
  • Vehicles used for taxi transport, registered to personal income taxpayers (Imposto sobre o Rendimento de Pessoas Singulares – IRS) or of IRC taxpayers, with organised accounts and which are duly licensed.

Use of measure

No information to date.

Target groups

Workers Businesses Citizens
Does not apply to workers Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: N/A


No involvement of any social partner organisation in the design, implementation and monitoring of the measure.

Views and reactions



  • 01 July 1989: Decree-Law 215/89 of 1 July (
  • 06 December 2021: Law 84/2021, of 6 December (


Eurofound (2022), Support to road transport of passengers and goods, measure PT-2022-1/2915 (measures in Portugal), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.