Ordinance no. 38/2021, of February 16, establishes carbon taxes on air and sea travel. The new regime approved by the Portuguese Government entered into force on July 1st, 2021.
Air transport: A tax is created on tickets for commercial passenger air transport departing from airports and aerodromes located in Portuguese territory, pursuant to article 390 of Law 75-B/2020, of 31 December.
Transport by Sea: a tax is created on passenger ships docking at terminals located in continental Portugal, as defined under the terms of Decree-Law no. 93/2020, of November 3.