Governs the taxation of income earned by legal persons and other entities subject to Corporate Income Tax (IRPC). It establishes rules for determining taxable profits, deductible expenses, exemptions, rates and filing, withholding and payment obligations.
Law No. 34/2007 of 31 December, amended by Laws No. 20/2009 of 10 September, 4/2012 of 23 January, 19/2013 of 23 September, 20/2022 of 30 December and Law No. 12/2025 of 29 December