1. The following are exempt from IRS, in accordance with the applicable international law, or provided that there is reciprocity:
1 - Fica isento de IRS, nos termos do direito internacional aplicável, ou desde que haja reciprocidade:
a) Staff of diplomatic and consular missions, as regards the remuneration received in that capacity;
a) O pessoal das missões diplomáticas e consulares, quanto às remunerações auferidas nessa qualidade;
b) Staff in the service of foreign or international organisations, as regards the remuneration received in that capacity.
b) O pessoal ao serviço de organizações estrangeiras ou internacionais, quanto às remunerações auferidas nessa qualidade.
2. The exemptions provided for in the preceding paragraph do not cover, in particular, members of the administrative, technical and service staff, and equivalent staff, of diplomatic and consular missions where they are resident in Portuguese territory and there is no reciprocity.
2 - As isenções previstas no número anterior não abrangem, designadamente, os membros do pessoal administrativo, técnico, de serviço e equiparados, das missões diplomáticas e consulares, quando sejam residentes em território português e não se verifique a existência de reciprocidade.
3. Income exempt under paragraph 1 must be aggregated for the purpose of determining the rate to be applied to the remaining income.
3 - Os rendimentos isentos nos termos do n.º 1 são obrigatoriamente englobados para efeito de determinação da taxa a aplicar aos restantes rendimentos.
4. Recognition that the requirements for the exemption are met, where necessary, is the responsibility of the Minister of Finance.
4 - O reconhecimento relativo ao preenchimento dos requisitos de isenção, quando necessário, é da competência do Ministro das Finanças.
The international-law or reciprocity condition, the exclusion of resident administrative, technical and service staff where there is no reciprocity, and mandatory aggregation for rate purposes are retained.
We check eligibility for IFICI, the Madeira regime, the start-up and capitalisation incentives and the property benefits, prepare the registrations and claims, and model what the benefit is worth, 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.