Portuguese tax residents are subject to IRS on their income from Portuguese and foreign sources; non-residents are subject to IRS only on Portuguese-source income.●Verified ·
Issuing authority
Diário da República — Código do IRS (texto consolidado)
Legal instrument
CIRS Art. 15.º
Last verified
Review cadence
quarterly
Notes
The Portuguese domestic-law scope does not by itself decide treaty allocation, foreign tax credits, income classification or the tax due in another country.
Change history
Initial capturePortuguese tax residents are subject to IRS on their income from Portuguese and foreign sources; non-residents are subject to IRS only on Portuguese-source income.
No further changes recorded yet — unchanged since it was first captured.
