unidade de conta
Published 8 November 2026, 22:47
unidade de conta, UC (unit of account for court costs)
A notional unit in which court and tax costs and minimum payments are calculated: court fees are expressed not in euros but as a number of UC. In August 2026 the tax office website gave its value as €102 (the 2025 figure).
Where you come across it. Instalment plans in debt enforcement, court fees, thresholds in tax cases.
The figure has not changed for many years, and that is not a typo: Article 5 of the Regulamento das Custas Processuais requires it to be updated every year in line with the IAS, but the budget law freezes the update every year — most recently Article 242 of Lei n.º 73-A/2025 (the 2026 budget), which kept the 2025 value in force. In enforcement proceedings, each instalment must be at least one UC; with a debt of more than 500 UC the repayment period is extended to five years, but each payment must then be at least ten UC.