One of the new features of the legislation is the creation of a 1% tax on income from streaming platforms operating in Portugal, such as HBO, Netflix, Disney+ and Amazon Prime Vídeo, with the proceeds to be given to the Institute of Cinema and Audiovisual (ICA).

Those platforms will also have obligations to invest in cinema and audiovisual production in Portugal, namely series and films, similarly to what already happens with other operators.

If it is not possible to determine the value of the so-called "relevant profits", these operators will pay an annual fee of one million euros and the investment obligation is fixed up to a maximum of four million euros.

The current 4% viewing fee on the transmission of advertising on television channels, whose charge reverts to the ICA and Cinemateca, will also cover the services of video sharing platforms, such as Youtube.