1. Where persons are resident in Portuguese territory, IRS is levied on all their income, including income obtained outside that territory.
1 - Sendo as pessoas residentes em território português, o IRS incide sobre a totalidade dos seus rendimentos, incluindo os obtidos fora desse território.
2. In the case of non-residents, IRS is levied only on income obtained in Portuguese territory.
2 - Tratando-se de não residentes, o IRS incide unicamente sobre os rendimentos obtidos em território português.
3. The preceding paragraphs apply to the cases of partial residence provided for in paragraphs 3 and 4 of the following article, in respect of each of the residence statuses.
3 - O disposto nos números anteriores aplica-se aos casos de residência parcial previstos nos n.os 3 e 4 do artigo seguinte, relativamente a cada um dos estatutos de residência.
Worldwide taxation of residents, source taxation of non-residents and the application to partial residence under Article 16(3) and (4) are retained.
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.