According to the 2017 State Budget, the Individual Income Tax (“IRS”) will undergo the following changes:

1. Automatic IRS Declaration

The creation of the new automatic income tax return for taxpayers receiving exclusively Portuguese-based income will come into full effect on 01 January 2018. This computer-based reporting will be grounded on the relevant information that “AT” has on record to be made available to individual taxpayers on the Finance Portal:

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