## [Portugal: Temporary solidarity contributions on the energy and food distribution sectors](/en_GB/new/portugal-temporary-solidarity-contributions-energy-and-food-distribution-sectors)
# Portugal: Temporary solidarity contributions on the energy and food distribution sectors
Portugal - 09 / 14 / 2023
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**The forms for reporting the temporary solidarity contributions (CST) on the energy sector (Model 59) and the food distribution sector (Model 60) and the respective filling instructions, were approved by** [**Ministerial Order no. 281/2023, of 13 September**](https://files.diariodarepublica.pt/1s/2023/09/17800/0000700018.pdf)**.**
These CSTs are levied on surplus profits computed in the tax periods beginning in 2022 and 2023. Surplus profits are considered to be the part of taxable profits for each of the tax periods that corresponds to a 20% increase in relation to the average taxable profits for the four tax periods beginning in 2018 to 2021.
The applicable tax rate is of 33%. Corresponding taxpayers must electronically deliver these forms to the Portuguese Tax Authority (**PTA**) through its website by the 20th day of the 9th month following the end of its tax period, and pay the CST until the last day of the same month. Thus, taxpayers with a tax period equal to the calendar year must submit this form **by 20 September** and pay the contribution **by the 30th of the same month**.
Until the functionalities relating to the forms are available in the PTA website, equivalent forms must be used in a specific digital format, intended for the respective submission, which must be delivered through the *e-balcão* service. In this case, the payment reference is generated by the PTA and sent through the same service, whose CST must be paid within 10 days.
[Portugal](/en_GB/tags/portugal), [Tax](/en_GB/tags/tax)
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