Chapter V · Payment

Article 107 Payment forms

Artigo 107.º · Impressos 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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The payments provided for in this Code are made by submitting the forms of the approved model.

Os pagamentos previstos neste Código são efetuados mediante a apresentação dos impressos de modelo aprovado.

What we checked in this article

The requirement to use forms of the approved model is retained.

How does Article 107 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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