CIRS — Código do IRS

Código do IRS (CIRS) is the statute that governs Portugal's personal income tax system. It defines the eight income categories (A through H), the rules for determining taxable income in each, which deductions and credits apply, how tax is calculated, and filing obligations. The CIRS is updated annually, typically by the State Budget Law (Lei do Orçamento do Estado), which adjusts bracket thresholds, deduction caps, and other parameters. References to CIRS articles (e.g., Art. 71 CIRS) are commonly cited in tax analysis to identify the specific legal basis for a tax treatment.