The Portuguese Tax System
PREVIOUS NOTE

«The Portuguese Tax System» 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 March 1998.
In addition to Law nº 127-B/97 of 20th December approving the 1998 State Budget, the latest legal texts taken into consideration are Decrees-Law nº 42/98, 44/98 and 45/98 all of them of 3rd March.

 

seta.gif (922 bytes)

 .I - Introduction

seta.gif (922 bytes)

 II - Personal Income Tax (IRS)

seta.gif (922 bytes)

 III - Corporate Income Tax (IRC)

seta.gif (922 bytes)

 IV - Gift and Inheritance Tax

seta.gif (922 bytes)

 V - Value Added Tax (VAT)

seta.gif (922 bytes)

 VI - Excise Taxes on Goods and Services

seta.gif (922 bytes)

 VII - Stamp Duty

seta.gif (922 bytes)

 VIII - Tax Incentives

seta.gif (922 bytes)

 IX - Double Taxation Conventions

seta.gif (922 bytes)

 X - Rights and Protection of Taxpayers

seta.gif (922 bytes)

 XI - Structure and Functions of Tax Administration

seta.gif (922 bytes)

 XII - Portugal - Major Statistical Data

Fonte: DGCI - Direcção-Geral dos Impostos

back_e.gif (4823 bytes)