consignação de serviço rodoviário
Published 4 November 2026, 03:07
consignação de serviço rodoviário (CSR) — the part of fuel duty earmarked for roads
Not a separate tax or an extra surcharge, but a component of the ISP duty rate: a set amount from every thousand litres goes not to the general budget but to road maintenance. In the portaria of 11 September 2026, this is €111 per thousand litres of diesel and €87 per thousand litres of petrol, against duty rates of €264.02 and €431.60 respectively. So for diesel, a little over two-fifths of the duty is earmarked for roads.
Where you come across it. In the text of any portaria by which the government revises ISP rates, listed as separate items after the rate itself.
The government's temporary discount reduces the duty rate as a whole but does not touch the part earmarked for roads: the €111 and €87 stay the same as the discount rises or falls.
Official website: diariodarepublica.pt