The main objective of this paper is to examine the legislative measures the Portuguese government took regarding single-use packaging and how these fiscal instruments constitute a sustainability measure in tourist-intensive regions. The research methodology includes a review of legislative documents. The application of the polluter pays principle necessarily leads to environmental taxation as an instrument for preventing, restoring, and combating pollution. Taxes are used to raise funds for environmental protection. From this perspective, the tax principle requires that the costs of pollution be borne by those responsible. In an extra-fiscal way, it encourages a conservative operating environment and combats polluting behaviour. In conclusion, this study highlights the significant intersection between tourism, single-use packaging regulation, and climate change mitigation, suggesting that effective legislative measures can promote sustainable tourism practices.