We inform you that, with the publication of the State Budget for 2025, the withholding tax rate withholding tax applied to self-employed professionals engaged in activities listed in Article 151 of the IRS Code has been reduced from 25% to 23%.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/irs/Pages/irs155.aspx

What changes?

If your professional activity is subject to withholding tax, the amount withheld from your Green Receipts will now be 23% instead of 25%.

Who is affected by this change?

This adjustment applies to liberal professionals and service providers in technical, scientific, or artistic fields, such as lawyers, doctors, architects, engineers, designers, among others.

What should you do?

• If you already apply withholding tax on your invoices, ensure that the rate is updated to 23% on your upcoming Green Receipts. certifique-se de atualizar a taxa para 23% nos próximos recibos.

• If you are not required to withhold tax, this change will not impact on your income.

For any additional clarification, we are available to assist you in complying with your tax obligations.