The revenue of each Autonomous Region includes the personal income tax (IRS):
Constitui receita de cada região autónoma o imposto sobre o rendimento das pessoas singulares (IRS):
a) Due from individuals considered tax resident in that Region, irrespective of where they carry on their activity;
a) Devido por pessoas singulares consideradas fiscalmente residentes em cada região, independentemente do local em que exerçam a respetiva atividade;
b) Withheld, on a final basis, on income paid or made available to individuals considered non-resident for tax purposes in every circumscription of Portuguese territory, by individuals or legal persons with residence, registered office or place of effective management in that Region or by a permanent establishment situated there to which such income is attributable.
b) Retido, a título definitivo, sobre rendimentos pagos ou postos à disposição de pessoas singulares consideradas fiscalmente não residentes em qualquer circunscrição do território português, por pessoas singulares ou coletivas com residência, sede ou direção efetiva em cada região ou por estabelecimento estável nelas situado a que tais rendimentos devam ser imputados.
The two attribution criteria (tax residence in the Region regardless of where the activity is carried on; final withholding on non-residents by a payer resident or established in the Region or by a permanent establishment there) are retained.
We compare company and personal tax in Madeira, the Azores and mainland Portugal and set up in the right place, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.