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For IRS purposes, the tax year coincides with the calendar year.
Para efeitos do IRS, o ano fiscal coincide com o ano civil.
What we checked in this article
The rule that the IRS tax year coincides with the calendar year is retained.
How does Article 143 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.