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