Chapter II · Determination of taxable income · Section III · Business and professional income

Article 39-A Economic double taxation (Category B)

Artigo 39.º-A · Dupla tributação económica

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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Article 40-A applies, with the necessary adaptations, to Category B income earned by taxpayers under organised accounts.

O disposto no artigo 40.º-A é aplicável, com as necessárias adaptações, aos rendimentos da categoria B auferidos por sujeitos passivos enquadrados na contabilidade organizada.

What we checked in this article

The extension of Article 40-A to Category B income of taxpayers under organised accounts is retained.

How does Article 39-A 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.

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