Canonical value
19%●VERIFIED ·
- Unit
- %
- Issuing authority
- Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026
- Legal instrument
- CIRC Art. 87.º (Lei n.º 64/2025)
- Last verified
- Review cadence
- quarterly
- Notes
- Transitional reduction path set by Lei n.º 64/2025: 20% → 19% (2026) → 18% → 17% by 2028.
Change history
- Initial capture19%
No further changes recorded yet — unchanged since it was first captured.
