Fiscal measures in Portugal, 2024–2026
Preliminary version
This catalogue follows every tax change, spending measure and budget figure that the Boletim do Contribuinte (Vida Económica) reported from January 2024 to October 2026. Each measure is traced from its first announcement to the bill, the vote, its publication in the Diário da República and its entry into force. The idea follows Romer and Romer's record of tax changes in the United States: what changed, when the public learned of it, when it took effect, and which way it moved the budget balance.
Browse the catalogue
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Showing every measure in the thread .
| Date | Measure | Tax | Stage reached | Budget effect |
|---|---|---|---|---|
| Loading… | ||||
Click a measure to see its timeline, the laws behind it and every article that reported it. The date is the first time the measure became public. You can share a search: the address keeps your filters.
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The workbook holds both tables and a sheet that defines every column. In the workbook, each mention links to its measure.
How to read it
- Measure
- One change to the rules, made by one act, for one provision or regime. A later law on the same parameter is a new measure in the same thread. For example, the cut in the corporate tax rate in the 2025 State Budget and the further cut in Lei 64/2025 are two measures in one thread.
- Mention
- One article of the Boletim that reports a measure. A measure gathers all its mentions, from the announcement to the entry into force.
- Dates
- Each stage carries the date the article gives. Where it gives none, the catalogue uses the date of the issue that reported it, shown as "by". The real date was that day or earlier.
- Budget effect
- The direction of the effect on the budget balance, compared with the law in force just before. A tax cut or a new benefit worsens the balance; a tax rise or a spending cut improves it. An update made under a formula already in the law, such as the yearly update of pensions or of the social support index (IAS), has no direct effect.
- Major
- Broad changes to a main tax, contribution or benefit; State Budget items that reach many taxpayers; budget totals; and anything with a stated cost or yield of €50 million or more.
- Court rulings and AT doctrine
- Decisions of the courts and of the tax authority (AT) on how the law applies. They have no budget sign. A ruling counts as major only when its stated effect is €50 million or more, such as the Constitutional Court's 2025 ruling on the bank solidarity surcharge.
How it was built
The text of each issue was taken from the PDFs. A large language model (Claude) then coded every fiscal item, one issue at a time, following a written set of rules. Each record carries a short quote, and a program checked every quote against the page it cites: all 3,479 records passed. The records were then grouped into measures in three passes: same law and article, then similar wording and numbers, then a model review of each tax area. The groupings are saved, so the catalogue can be rebuilt exactly. A hand check of 20 measures drawn at random found all 20 grouped correctly.
This is a preliminary version. Each tax area had one review, and some stage dates are issue dates because the article gave none. The catalogue leaves out the source's own words: there are no quotes and no printed headlines. Each mention gives the issue and page of the Boletim, where the full article can be read. The names and summaries are the catalogue's own, in English.
Licence and citation
Cite: Morão, H. (2026). Fiscal measures in Portugal from the Boletim do Contribuinte, January 2024 to October 2026 (preliminary version). https://hugomorao.pt/fiscal-measures/
The catalogue is free to use under a CC BY 4.0 licence; please cite it. Source: Boletim do Contribuinte, Vida Económica. Corrections and suggestions are welcome.