CIRS
Published 4 November 2026, 00:38
Código do Imposto sobre o Rendimento das Pessoas Singulares
The Portuguese personal income tax code. You turn to it when you need to understand how a particular kind of income is taxed, what categories of income there are and what rules apply to the IRS return.
Where you come across it. tax articles, an accountant's work, preparing an IRS return.
Do not confuse it with IRS: IRS is the tax itself, CIRS is the code that sets out its rules.