Background  For many years, Portugal has had a national “Circulation Tax” – effectively a Road Tax on all vehicles – but which applies to recreational yachts and motorboats, as well as to private aircraft!  This tax is administered by local tax offices and this has led to differences in interpretation between locations. A new law […]

The Circulation Tax has caused some keen interest of late. Following extensive dialogue with the relevant authorities it can be confirmed that at this point in time the Circulation Tax is only applied to boats and yachts built after 1986 and with an engine generating over 20 Kw (26.82 HP).  The tax rate is based only on […]