8.1ÌýÌýÌýÌý Tax penalties
Withholding at source is a collection mechanism instituted by the Portuguese tax system with the aim of increasing the efficiency of Income Tax (IRS) collection (Decision of the Supreme Administrative Court of 09/23/2015).
The State receives payments, monthly, towards the tax that is estimated to be due at the end of each year by employees or independent workers who provide services and who are not covered by any exemption.
For the worker, it is an advance payment of the income tax that is due at the end of each year. For the employer that withholds it, it is a tax debt and
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Web page updated on 17 Mar 2025 15:14