Legal (statutory) interest rate — civil / juros legais civis

Verified

FACT ID · irs-legal-interest-civil

Canonical value

4% per yearVerified
Unit
%
Issuing authority
Diário da República — Portaria n.º 291/2003, de 8 de abril (taxa de juros legais)
Legal instrument
Código Civil Art. 559.º n.º 1; Portaria n.º 291/2003, de 8 de abril
Last verified
Review cadence
quarterly
Notes
The general statutory civil interest rate (juros legais / juros de mora civis) is 4%/year, fixed by Portaria n.º 291/2003 under Código Civil Art. 559.º and still in force in 2026. It is the default rate for late civil debts (including late rent) and the reference for the compensatory / juros indemnizatórios due on delayed tax refunds. Commercial (juros comerciais) and tax-specific rates are set separately.

Change history

Initial capture4% per year

No further changes recorded yet — unchanged since it was first captured.

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