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Portugal approves 33% windfall tax on oil companies' excess profits - Finance news and analysis from Global Banking & Finance Review
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Portugal approves 33% windfall tax on oil companies' excess profits

Published by Global Banking & Finance Review

Posted on July 30, 2026

2 min read

· Last updated: July 30, 2026

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Portugal Imposes 33% Windfall Tax on Oil Firms’ 2026 Excess Profits Amid Energy Surge

Portugal Approves Windfall Tax on Oil and Refining Companies

Government Announcement and Rationale

LISBON, July 30 (Reuters) - Portugal's government said on Thursday it had approved a 33% windfall tax on extraordinary profits earned in 2026 by oil and refining companies benefiting from an energy price surge triggered by the Iran war.

Calculation of Excess Profits

The finance ministry said in a statement that the windfall tax would be levied on the portion of companies' 2026 profits that exceeds by more than 20% the average profits recorded in 2024 and 2025.

Justification for the Tax

It said that, while households and businesses have faced sharply rising costs amid soaring fossil fuel prices, oil and refining companies had generated extraordinary profits "resulting solely from external market conditions."

Solidarity Mechanism and Social Impact

"It is therefore fair and necessary to create a solidarity mechanism by taxing part of these exceptional profits to help finance measures to offset the impact of higher fuel prices on households and the most vulnerable businesses," it said.

Support for Sustainability and Economic Resilience

The measure will also support investments aimed at reducing dependence on fossil fuels and contribute to a more sustainable and resilient economy, it said.

Historical Context and Industry Impact

Revival of Previous Tax Measures

Its introduction revives a tax similar to the one Portugal imposed during the 2022 energy crisis triggered by Russia's invasion of Ukraine.

Companies Affected by the Levy

The levy will hit all oil companies operating in Portugal, including Galp Energia, which posted a 45% surge in second-quarter adjusted net profit to €540 million on Monday as the Iran war lifted crude prices and refining margins, prompting the company to raise its 2026 dividend by 10%.

Legislative Process and Political Support

The measure will now be submitted to parliament for final approval, where it is expected to secure support from all opposition parties.

(Reporting by Sergio Goncalves; Editing by Susan Fenton)

Key Takeaways

  • The 33% levy applies only to profits above a 20% threshold compared to 2024‑25 averages, mirroring a similar 2022 mechanism (taxfoundation.org).
  • The extraordinary profits stem from the Iran war pushing crude prices and refining margins higher, exemplified by Galp Energia’s 45% Q2 adjusted net profit surge to €540 million (economia.uol.com.br).
  • The tax aims to fund relief for vulnerable households and businesses and bolster investments to reduce fossil fuel dependence (bloomberg.com).

References

Frequently Asked Questions

What is the new windfall tax Portugal has approved for oil companies?
Portugal will apply a 33% windfall tax on oil and refining companies' 2026 profits exceeding by more than 20% their 2024-2025 average profits.
Why is Portugal imposing this windfall tax now?
The tax addresses extraordinary oil company profits driven by an energy price surge caused by the Iran war, aiming to support households and vulnerable businesses.
Which companies will be affected by Portugal's windfall tax?
All oil companies operating in Portugal, including Galp Energia, will be subject to the new tax if their profits meet the specified criteria.
How will the windfall tax revenue be used?
Funds from the windfall tax will help offset high fuel costs for vulnerable groups and support investments in reducing reliance on fossil fuels.
Has Portugal implemented a similar tax before?
Yes, a comparable tax was introduced during the 2022 energy crisis triggered by Russia's invasion of Ukraine.

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