Canonical value
Foreign-source income is generally IRS-exempt, EXCEPT foreign pensions (Category H), which are taxed normally●Verified ·
- 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 captureForeign-source income is generally IRS-exempt, EXCEPT foreign pensions (Category H), which are taxed normally
No further changes recorded yet — unchanged since it was first captured.
