Chapter V · Payment

Article 105 Place of payment

Artigo 105.º · Local de pagamento

Código do Imposto sobre o Rendimento das Pessoas Singulares · republished by Law No. 82-E/2014 · consolidated text checked 26 October 2026

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IRS may be paid at any tax treasury office, at authorised banking institutions, at post offices or at any other place determined by law.

O IRS pode ser pago em qualquer tesouraria de finanças, nas instituições bancárias autorizadas, nos correios ou em qualquer outro local determinado por lei.

What we checked in this article

The list of places where IRS may be paid is complete.

How does Article 105 apply to your salary, dividends or move to Portugal?

We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, 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.

Applying the law

Portuguese personal tax, worked out before you decide

Residence, the category of each income, aggregation options and the regime you qualify for decide what you actually pay. Tell us your situation and we will model the IRS position before you move, hire or pay yourself.

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