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Act No. 82-E/2014

Publication: Republic Diary No. 252/2015, Series I of 2014-12-31
  • Issuer:
  • Diploma Type: Act
  • Number: 82-E/2014
  • Pages: 6546-(339) a 6546-(418)

Summary in plain english

What is it?

This law changes the Tax on the Personal Income Tax (IRS) Code.

The IRS is the tax paid by the citizen (taxable entity) to the State (tax agency).

There are two types of taxable entities:
    • The citizens who reside in Portugal.
    • The citizens who do not reside in Portugal.
The IRS calculation based on the household:

As household is deemed the non-separated spouses or single parents and their dependents.

The individuals in a non-marital partnership are comparable to the above.

Basis of taxation

Each type of income in inserted within a category:

Category A - Dependent work income

Income received through a subordination relationship, that is, dependent workers.

Category B - Corporate and professional income

The income received from self-employed work, commercial, industrial and agricultural activities (for instance, “green-cards” workers).

Category E - Capital income

Results (interests or dividends) and other economic advantages, in cash or in kind (for instance, interest of a fixed-term contract).

Category F - Property income

Amount (rent or kind) received per land plot or building (for instance, rents from the lease of a house).

Category G - Increase in wealth

Capital gains, indemnities and unjustified increases in wealth. This is, therefore, a residual taxation category (for instance, the purchase of a boat for 5 thousand euros and its sale for 15 thousand euros).

Category H - Pensions

Assigned to formed active formers, the amount will be proportional to the salary received through the work period (for instance, a retirement pension).

Calculation of IRS

To calculate the tax to pay, the following formula is used:

1st - Gross income of each category (Illiquid) - specific deductions of each category = global net income.

2nd - This result is divided by 1 (if single) or by 2 (if married), obtaining the taxable income.

3rd - It is multiplied by 1 or 2 (according to the civil status), obtaining the total collection.

4th - The deductions are made to the collection (certain expenses), obtaining the output tax.

5th - To the taxpayer’s annual gross income are deducted the specific deductions.

6th - To this result is multiplied a certain tax rate, therefore obtaining the tax result.

The calculation may provide a negative or positive result. If it is positive, the taxpayer must pay such amount to the State; if it is negative, the taxpayer will be reimbursed by the State.

In the case of small amounts, the State may not reimburse or demand the payment.

Original Version


  • Legal translator is the translation of texts within the field of law


Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.