Chapter IX · Final provisions

Article 142 Classification of activities

Artigo 142.º · Classificação das atividades

Código do Imposto sobre o Rendimento das Pessoas Coletivas · republished by Law No. 2/2014 · consolidated text checked 26 October 2026

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The activities carried on by IRC taxpayers are classified, for the purposes of this tax, in accordance with the Portuguese Classification of Economic Activities (CAE) of Statistics Portugal (Instituto Nacional de Estatística).

As atividades exercidas pelos sujeitos passivos de IRC são classificadas, para efeitos deste imposto, de acordo com a Classificação Portuguesa de Atividades Económicas - CAE, do Instituto Nacional de Estatística.

What we checked in this article

The use of the Portuguese Classification of Economic Activities (CAE) of Statistics Portugal for IRC purposes is retained.

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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.

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