IRC

Published 5 November 2026, 22:39

IRC — Imposto sobre o Rendimento das Pessoas Coletivas (corporate income tax)

Tax on the income of legal entities: for companies, it is what IRS is for individuals. It is paid by companies, not by the self-employed, whose income falls under IRS.

Where you come across it. Your own company, invoices from contractors that are companies, tax authority leaflets listing the taxes.

Payment of IRC in instalments is requested in the same place as for IRS, IVA, IMT and IUC: on the tax portal. However, the conditions for exemption from providing a guarantee are different for companies: up to €10,000 instead of €5,000.

Official website: info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/circ/Pages/default.aspx

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