Governs the taxation of individuals’ income, including employment, business and professional income, investment income, property income and other statutory categories. It sets out tax residence rules, taxable income calculation, rates, deductions, withholding and filing requirements.
Law No. 33/2007 of 31 December, amended by Law No. 19/2017 of 28 December and Law No. 11/2025 of 29 December