Canonical value
28% withholding tax (taxa liberatória); aggregation with other income is optional●Verified ·
- Unit
- %
- Issuing authority
- Diário da República — Código do IRS (texto consolidado)
- Legal instrument
- CIRS Art. 71.º
- Last verified
- Review cadence
- quarterly
- Notes
- If aggregation is elected, only 50% of dividends from Portuguese / EU companies is taxed (CIRS Art. 40.º-A).
Change history
- Initial capture28% withholding tax (taxa liberatória); aggregation with other income is optional
No further changes recorded yet — unchanged since it was first captured.
