The tax relief is set to take effect on January 1, 2026, as part of an amendment proposal to the State Budget initiative for 2026, which is being voted on today in detail.
The initiative, supported by government parties PSD and CDS-PP, also received approval from Chega and IL. BE, Livre, and PAN voted against it, while PS abstained.
In their proposal’s rationale, PSD and CDS-PP parliamentary groups note that “edible meats and offal, fresh or frozen,” from various species are already taxed at a reduced VAT rate of 6%. However, they argue that the norm “unjustifiably excludes large and small game meat, keeping it subject to the standard 23% rate.”
Despite the tax reduction, the parties believe the measure will lead to an “increase in state revenues and encourage the processing and commercialization of game meat in Portugal,” aiming to curb exports to Spain and subsequent imports.
“Currently, almost all large game meat slaughtered in Portugal is immediately transported to Spain, where it is processed, packaged, and sold, without generating any tax revenue for our country. Moreover, after processing in Spain, much of this meat returns to the Portuguese market as a final product, leaving all added value associated with the value chain from processing to commercialization in Spain and depriving national producing regions of the economic and fiscal benefits of this activity,” contend PSD and CDS-PP.
The parties argue that this situation “creates a fiscal discrimination among meats, distorts the market, and penalizes a sustainable sector with a strong economic impact, especially in the interior of our country.” They see the need to promote a harmonization of the rate with what occurs in other European Union member states.
