Chapter IX · Miscellaneous provisions

Article 151 Classification of activities

Artigo 151.º · Classificação das atividades

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 activities carried on by IRS taxpayers are classified, for the purposes of this tax, according to the Portuguese Classification of Economic Activities by Branch of Activity (CAE) of Statistics Portugal (Instituto Nacional de Estatística), or according to the codes set out in a table of activities approved by order (portaria) of the Minister of Finance.

As atividades exercidas pelos sujeitos passivos do IRS são classificadas, para efeitos deste imposto, de acordo com a Classificação das Atividades Económicas Portuguesas por Ramos de Atividade (CAE), do Instituto Nacional de Estatística, ou de acordo com os códigos mencionados em tabela de atividades aprovada por portaria do Ministro das Finanças.

What we checked in this article

The classification by CAE of Statistics Portugal or by the table of activities approved by order of the Minister of Finance is retained.

How does Article 151 apply to your salary, dividends or move to Portugal?

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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

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