This section is dedicated to the Portuguese tax system. It includes most of the relevant information available regarding direct and indirect taxation, double taxation, tax information exchange agreements, among other legislation.
| Portuguese
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The General Tax Law | Double Taxation
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Tax Information
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| Other Laws & Directives |
The Portuguese Tax System
 | Tax Liberation Days 2013 Report - 20 May 2013 New Direction - The Foundation for European Reform |
 | Tax Revenue Statistics, 2011 Press Release - 17 May 2013 INE - Statistics Portugal |
 | Global Forum on Transparency and Exchange of Information for Tax Purposes Report - 11 April 2013 OECD - Organisation for Economic Co-operation and Development |
 | Fiscal Expenditure in 2013 (in Portuguese) Report - 06 February 2013 Governo de Portugal (Portuguese Government) |
 | Non habitual residents tax regime Presentation - February 2013 KPMG International |
 | Paying Taxes 2013 Report - 21 November 2012 World Bank |
 | Revenue Statistics country note for Portugal Press Release - 24 October 2012 OECD - Organisation for Economic Co-operation and Development |
 | Tax policy in Portugal Box - April 2012 Excerpt from: The Economic Adjustment Programme for Portugal, Third review, EU April 2012 EC - European Commission |
 | Tax burden in Portugal Infographics - October 2011 Impresa Group - Expresso |
 | Tax Liberation Days 2011 Report - May 2011 New Direction - The Foundation for European Reform |
 | Portuguese Tax System Report - February 2011 aicep Portugal Global - Trade & Investment Agency |
The General Tax Law
 | Portugal Transfer Pricing Country Profile Legislation - 09 May 2012 OECD - Organisation for Economic Co-operation and Development |
 | The general tax law Legislation - April 2010 AT - Ministry of Finance - Autoridade Tributária e Aduaneira (Tax and Customs Authority) |
 | The tax code - income and gains of individuals Legislation - April 2010 AT - Ministry of Finance - Autoridade Tributária e Aduaneira (Tax and Customs Authority) |
 | The tax code - income and gains of collective persons Legislation - April 2010 AT - Ministry of Finance - Autoridade Tributária e Aduaneira (Tax and Customs Authority) |
Double Taxation Agreements
 | Summary table of the conventions for the avoidance of double taxation Table(s) - 09 August 2012 AT - Ministry of Finance - Autoridade Tributária e Aduaneira (Tax and Customs Authority) |
 | Double taxation agreements (DTA) signed by Portugal Table(s) - 01 March 2012 PEProbe - Portugal Economy Probe |
Tax Information Exchange Agreements
 | Summary table of the tax information exchange agreements signed by Portugal Table(s) - 10 April 2012 AT - Ministry of Finance - Autoridade Tributária e Aduaneira (Tax and Customs Authority) |
 | Tax Information Exchange Agreements (TIEA) signed by Portugal Table(s) - 01 March 2012 PEProbe - Portugal Economy Probe |
Other Laws & Directives
 | Certification of computer invoicing programmes relating to the Corporate Income Tax Code Legislation - 23 June 2010 Ministry of Finance |
 | Taxation applicable to interest and royalty payments made between associated companies of different member states Legislation - 03 June 2003 EC - European Commission |
 | Taxation of savings income in the form of interest payments Legislation - 03 June 2003 EC - European Commission |
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