Portugal: Proposed Increase in INEM rate from 2.5% to 3.5%

On 7 May 2026, the Portuguese Council of Ministers approved a draft Decree-Law setting out a new organic law for the National Institute of Medical Emergency (INEM). According to a government source cited by the newspaper Público, the draft would raise the levy charged on Life, Health, Accident and Motor insurance premiums from 2.5% to 3.5%.

At this stage the text is a draft only. Approval in Council of Ministers is an internal stage of the legislative process: the Decree-Law must still be promulgated by the President of the Republic and published in the Diário da República (the Portuguese Official Gazette) before it can take legal effect, and its content may yet change before then.

As at the date of this regulatory feed, no publication in the Diário da República has taken place and no effective date has been confirmed. We will continue to monitor the file and will issue a further update once a final text is published.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Edit Buliczka

Edit is a senior regulatory counsel. She joined Sovos in January 2016 and has extensive IPT knowledge and experience. Her role ensures the IPT teams and systems at Sovos are always updated with legislative changes. She is a Hungarian registered tax expert and chartered accountant and has worked for companies in Hungary including Deloitte and KPMG and as an indirect tax manager she worked for AIG in Budapest. She graduated with an economist degree from Budapest Business School, faculty of finance and accountancy and also she has a postgraduate diploma from ELTE Legal University in Budapest.

Share This Post