Official Portal - Statistics Portugal

Tax burden maintained growing trend and reached 34.5% of GDP
Tax revenue statistics
Tax burden maintained growing trend and reached 34.5% of GDP - 2015
12 May 2016


In 2015, tax burden increased by 4.4%, after increasing 2.1% in 2014, accounting for approximately 34.5% of GDP (34.2% in the previous year). This increase was influenced by the positive performance of direct taxes (2.6%), indirect taxes (6.0%) and social contributions (4.0%).
Regarding direct taxes revenue, there was a decrease of 1.4% in individual income tax (IRS) and an increase of 15.7% in corporate income tax (IRC).
In the case of indirect taxes, it is relevant to point out the behaviour of the value added tax revenues (VAT), with an increase of 4.7% and the increase of 10.4% in revenues from tax on oil and energetic products (ISP). The revenue from the excise duties on tobacco declined again (-1.1%).
Tax revenues from real estate tax collected by Local Government (7.7%), from tax on motor vehicle sales (22.8%) and from real estate transfer tax collected by Local Government (20.8%), continued to register strong growths.
Actual social contributions increased by 4.0% influenced by the increase in the number of beneficiaries with earnings reported to Social Security.
Excluding taxes received by the European Union Institutions, Portugal continued to register in 2015 a lower tax burden than the EU average (34.3% compared to 39.0% in the EU28).
In 2013 the VAT gap was estimated at 1,707 million Euros, corresponding to 11.1% of the VAT revenue of the year, diminishing 2.5 percentage points comparing with the previous year (2,196 million Euros).

Press release
Download the document PDF (348 Kb)
Excel Excel (553 Kb)
CSV CSV (60 Kb)