Canonical value
35% rate on income paid through / sourced from blacklisted jurisdictions●Verified ·
- Unit
- %
- Issuing authority
- Diário da República — Código do IRS (texto consolidado)
- Legal instrument
- CIRS Art. 71.º
- Last verified
- Review cadence
- quarterly
Change history
- Initial capture35% rate on income paid through / sourced from blacklisted jurisdictions
No further changes recorded yet — unchanged since it was first captured.
