Canonical value
20% flat IRS rate on eligible Portugal-source Category A (employment) and Category B (self-employment) income●VERIFIED ·
- Unit
- %
- Issuing authority
- Autoridade Tributária — IFICI FAQ (Portal das Finanças)
- Legal instrument
- EBF Art. 58.º-A; Portaria n.º 352/2024/1
- Last verified
- Review cadence
- quarterly
Change history
- Initial capture20% flat IRS rate on eligible Portugal-source Category A (employment) and Category B (self-employment) income
No further changes recorded yet — unchanged since it was first captured.
