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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-2022-1/2916 – measures in Portugal

Reduction of Single Tax on Circulation (IUC) for freight transport

Redução do Imposto Único sobre Circulação (IUC) para o transporte 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 Ana Teixeira - CESIS
Measure added 16 September 2022 (updated 21 September 2022)

Background information

The Portuguese Government has issued a set of measures with the objective to support families, consumers in general, and businesses, amidst the rising prices of fuel and other energy products, as a consequence of the COVID-19 pandemic and the further exponential increase in fuel energy prices as a consequence of the war in Ukraine.

Content of measure

This measure falls within the scope of the specific support provided for the freight transportation sector, and applies specifically to category D vehicles, operating in road transportation of goods for third parties.

This measure stipulates a 50% reduction in the Single Tax on Circulation (IUC) for road transportation of goods for third persons, and is specifically applicable to category D vehicles (freight transportation vehicles). Law 84/2021, of 6 December, changes the rates set in the Single Tax Circulation Code (Law 22-A/2007, of June 29) and extends article 70 of the support measures for road transportation of the Fiscal Benefits Statute (Decree-Law 215/89, of 1 July) until 31 December 2026.

Use of measure

No information to date.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
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: Sectoral or branch level


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

Views and reactions

According to the Association of Public Road Freight Transportation (Antram, 4 November 2021), the national association provided to the Minister of Infrastructures with a set of required structural measures included in a claim package, even before the current scenario of the escalation of fuel prices. The measure falls within the scope of those measures. Antram also stated that, although relevant for companies and the transportation sector, these measures will not be sufficient to mitigate the escalation of fuel prices, in the case that the growing trend is maintained.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      H - Transportation And Storage H49 Land transport and transport via pipelines

This case is not occupation-specific.



Eurofound (2022), Reduction of Single Tax on Circulation (IUC) for freight transport, measure PT-2022-1/2916 (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.