Tax System in Portugal

Tax System in Portugal

This document is intended to be a descriptive and synthetic information about some major aspects of tax legislation concerning Portuguese main taxes.
The present text is in reference to 31st January 2009.

Three major pillars of the Portuguese tax system - The General Tax Law and the two main direct taxes, IRS and IRC

• Introduction
• The General Tax Law
• The Tax Code – Income and Gains of Individuals
• Code of Taxation of Income and Gains of Collective Persons 

Disclaimer: These translations are not, and do not purport to be, official, and are intended for informational use only.  They have no status other than as an informal, unofficial, aid to non-Portuguese speakers in understanding the Portuguese direct tax system.  Only the Portuguese originals can be relied on for interpretative purposes, and in any dealings with the Portuguese tax system or its officials.

Double Taxation Agreements (DTA) signed by Portugal:

• DTA - Documents 
• DTA - Summary Table
• DTA - Useful Forms 

Tax Information Exchange Agreements (TIEA) signed by Portugal:

• TIEA – Documents
• TIEA Summary table
  
  

EU Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments:

• Directive 2003/48/EC of 3 June 2003
• Useful Forms

Council Directive 2003/49/EC of 3 June 2003, on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States:

• Directive 2003/49/EC of 3 June 2003
• Useful Forms

• DSRI - Direção de Serviços de Relações Internacionais
  Av. Eng. Duarte Pacheco, 28 - 4º 1099 - 013 Lisboa  PORTUGAL
  Tel: 351 21 3834200 Fax: 351 21 3834414
  E-mail: dsri-duvidas@at.gov.pt