Legal Register — The Laws Behind Portugal Immigration & Tax Data

We track 13 legal instruments. When a Diário da República page changes, our law-watch (npm run watch:dr) flags it so we re-verify the underlying fact before touching the data — we never auto-publish an unverified change.

Immigration & Residence Laws

Immigration & Residence Laws
Instrument	What It Governs	Source & Status
Lei n.º 37/2006, de 9 de agostoLei · Free movement & residence of EU citizens and their family members (transposes Directive 2004/38/EC).	EU registration certificate (CRUE) EU permanent certificate (Art. 16.º) Family-member permanent card (Art. 17.º) EU identification rules	Diário da RepúblicaArt. 17.º (family-member permanent card)Verified · DR
Lei n.º 23/2007, de 4 de julho (REPSAE)Lei · Legal regime for the entry, stay, exit and removal of foreign nationals from Portuguese territory.	Third-country residence permits Permanent residence (Art. 80.º) Residence permit renewals Golden Visa / ARI (Art. 90.º-A)	Diário da RepúblicaVerified · DR
Decreto Regulamentar n.º 84/2007, de 5 de novembroDecreto Regulamentar · Regulation implementing Lei n.º 23/2007 (REPSAE).	Residence permit procedures Permanent residence documentation (Art. 80.º)	Diário da RepúblicaVerified · DR
Portaria n.º 307/2023, de 13 de outubroPortaria · AIMA table of administrative fees and charges (replaces the Portaria 1334-E/2010 fee table).	All AIMA immigration fees (€133 / €351.10 / €440 etc.) Golden Visa / ARI fees Permanent residence fees Governs the AIMA fee amounts published in /data/aima-fees.	Diário da RepúblicaVerified · DR
Portaria n.º 1334-D/2010, de 31 de dezembroPortaria · Models and fees for EU citizen / family-member documents under Lei n.º 37/2006.	EU citizen / family document fees (€15 / €18 etc.) EU document models The consolidated version already incorporates the fee update from Portaria n.º 13/2024.	Diário da RepúblicaAmended by Portaria n.º 13/2024, de 22 de janeiroVerified · DR
Lei n.º 37/81, de 3 de outubro (Lei da Nacionalidade), alterada pela Lei Orgânica n.º 1/2026, de 18 de maioLei · Portuguese Nationality Law, as reformed by the 2026 amendment (in force since 19 May 2026).	Citizenship residence timelines (7 yrs CPLP, 10 yrs others) Naturalisation conditions Lei Orgânica n.º 1/2026 raised the minimum residence period from 5 years to 7 (CPLP / Portuguese-speaking) or 10 (others); in force 19 May 2026.	Diário da RepúblicaAmended by Lei Orgânica n.º 1/2026, de 18 de maioVerified · DR

Source: Diário da República (diariodarepublica.pt) — consolidated legislation where available. Last checked: 2026-08-27.

Tax Laws

Tax Laws
Instrument	What It Governs	Source & Status
Lei n.º 82/2023, de 29 de dezembro (Orçamento do Estado 2024)Lei · State Budget 2024 — created the IFICI regime by adding Art. 58.º-A to the EBF.	IFICI legal basis (EBF Art. 58.º-A)	Diário da RepúblicaVerified · DR
Estatuto dos Benefícios Fiscais (EBF), art. 58.º-ACódigo · The IFICI tax regime — 20% special IRS rate plus a foreign-income exemption for qualifying activities.	IFICI 20% IRS rate IFICI foreign-income exemption IFICI eligible categories Link is the EBF consolidated base; Art. 58.º-A is the IFICI article inserted by Lei n.º 82/2023.	Diário da RepúblicaVerified · DR
Portaria n.º 352/2024/1, de 23 de dezembroPortaria · Regulation of the IFICI regime — eligible activities, professions and registration procedure.	IFICI eligible activities & entities IFICI registration procedure IFICI deadline (15 January) No consolidated view published yet; link is the DR detail page for the enacting Portaria.	Diário da RepúblicaVerified · DR
Código do IRS (CIRS) — Decreto-Lei n.º 442-A/88, de 30 de novembroCódigo · Personal Income Tax Code — filing deadlines, income categories and the IFICI 20% mechanism.	IRS filing deadline IFICI 20% mechanism Income categories (A, B, etc.)	Diário da RepúblicaVerified · DR
Código Fiscal do Investimento — Decreto-Lei n.º 162/2014, de 31 de outubroCódigo · Investment Tax Code — RFAI and SIFIDE II incentives referenced by IFICI entity conditions.	RFAI conditions SIFIDE II conditions IFICI entity eligibility	Diário da RepúblicaVerified · DR
Lei n.º 64/2025, de 7 de novembroLei · IRC (corporate tax) rate reduction — lowers the general rate and the SME first-bracket rate.	IRC general rate (→ 19%) IRC SME rate (15% on first €50k) Amending act (DR detail page). SME 15% rate applies from tax periods starting on/after 1 Jan 2026.	Diário da RepúblicaVerified · DR

Source: Diário da República (diariodarepublica.pt) — consolidated legislation where available. Last checked: 2026-08-27.

Administrative Law

Administrative Law
Instrument	What It Governs	Source & Status
Código do Procedimento Administrativo (CPA) — Decreto-Lei n.º 4/2015, de 7 de janeiroDecreto-Lei · Administrative Procedure Code — the legal backstops that protect a renewal while documents are pending.	Renewal legal backstop (Art. 119.º n.º 3) Procedure desertion rule (Art. 132.º)	Diário da RepúblicaArt. 119.º (documents pending)Art. 132.º (desertion of a procedure)Verified · DR

Source: Diário da República (diariodarepublica.pt) — consolidated legislation where available. Last checked: 2026-08-27.

How we use this: every fee, deadline and rule in the Portugal Data Layer traces back to one of the instruments above. A change to any Diário da República page is a signal to re-verify — it is never published to the data automatically.