Chapter V · Payment

Article 106 Method of payment

Artigo 106.º · Como deve ser feito o 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 must be paid in full, in legal tender, by cheque or postal order, by account-to-account transfer or by any other means, as authorised by law.

O pagamento do IRS deve ser integral e efetuado em moeda corrente, por cheque ou vale do correio, transferência conta a conta ou qualquer outro meio, nos termos autorizados por lei.

What we checked in this article

The requirement of payment in full and the list of permitted means of payment are retained.

How does Article 106 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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