Autoridade Tributária e Aduaneira, Portal das Finanças
Maintains the text in forceThe Portuguese tax administration's own publication of the tax codes, one article to a page, each page carrying the article as it currently stands and notes on the amending laws behind it.
Maintains the current text of the law as amended, so you can read a provision as it stands today rather than reconstructing it from amendments.
info.portaldasfinancas.gov.ptCannot be cited for
The administration's rendering of the codes rather than the gazette text, published for taxpayers. Pages carry transitional notes about superseded regimes without always dating them, and nothing on a page says when it was last revised.
Re-check every
90 days
Publication rhythm
Revised when a tax law changes, usually with the annual budget.
Re-check triggers
an amendment to article 16 of the IRS Code · a budget law changing residence or the non-habitual resident regime