The Pensonal Income Tax (IRS) falls back into the general incomes of the taxpayers living in Portugal as also as the incomes obtained in foreign countries. It has also effect on profits obtained in national territory even if the earner doesn’t live in Portugal.
The Fiscal Guide 2008, the supplement of the magazine DINHEIRO & DIREITOS from DECO PROTESTE, may help you to clarify all your doubts related to IRS.
Augusta Vieira
Gabinete do Secretário
augustavieira@fm.ul.pt