{"id":8760,"date":"2025-11-17T13:44:57","date_gmt":"2025-11-17T13:44:57","guid":{"rendered":"https:\/\/onelegal.pt\/?p=8760"},"modified":"2025-11-18T06:36:42","modified_gmt":"2025-11-18T06:36:42","slug":"portugal-lei-n-o-64-2025-de-7-de-novembro-alteracao-do-codigo-do-irc","status":"publish","type":"post","link":"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/portugal-lei-n-o-64-2025-de-7-de-novembro-alteracao-do-codigo-do-irc\/","title":{"rendered":"Portugal |  Lei n.\u00ba 64\/2025, de 7 de Novembro: Altera\u00e7\u00e3o do C\u00f3digo do IRC"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8760\" class=\"elementor elementor-8760\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50804ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50804ee\" data-element_type=\"section\">\n\t\t\t\t\t\t<div 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data-widget_type=\"media-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-carousel.min.css\">\t\t<div class=\"elementor-swiper\">\n\t\t\t<div class=\"elementor-main-swiper swiper\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2025\/11\/Blog_2025-11-17-PT.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"516be33\" data-elementor-lightbox-title=\"Blog_2025 11 17 PT\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6ODc2NCwidXJsIjoiaHR0cHM6XC9cL29uZWxlZ2FsLnB0XC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI1XC8xMVwvQmxvZ18yMDI1LTExLTE3LVBULnBuZyIsInNsaWRlc2hvdyI6IjUxNmJlMzMifQ%3D%3D\" data-elementor-lightbox-video=\"\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"Blog_2025 11 17 PT\" style=\"background-image: url(&#039;https:\/\/onelegal.pt\/wp-content\/uploads\/2025\/11\/Blog_2025-11-17-PT.png&#039;)\">\n\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-play\"><\/i>\t\t\t\t\t<span class=\"elementor-screen-only\">Play<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5781a55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5781a55\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b13b9ed\" data-id=\"b13b9ed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b02df7 elementor-widget elementor-widget-heading\" data-id=\"5b02df7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">17\/11\/2025<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4e4d8 elementor-widget elementor-widget-heading\" data-id=\"2e4e4d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Portugal |  Lei n.\u00ba 64\/2025, de 7 de Novembro: Altera\u00e7\u00e3o do C\u00f3digo do IRC<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b17eebf elementor-author-box--align-left elementor-author-box--image-valign-middle elementor-author-box--layout-image-left elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-author-box--link-no elementor-widget elementor-widget-author-box\" data-id=\"b17eebf\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-theme-elements.min.css\">\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2022\/02\/cropped-onelegal-onepeople-teresa-boino-2-300x300.jpg\" alt=\"Picture of Teresa Boino\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<span class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tTeresa Boino\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-181dd8d elementor-widget elementor-widget-text-editor\" data-id=\"181dd8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>No dia 7 de novembro de 2025, foi publicada a Lei n.\u00ba 64\/2025, que altera o C\u00f3digo do Imposto sobre o Rendimento das Pessoas Coletivas (IRC), aprovado em anexo ao Decreto-Lei n.\u00ba 442-B\/88, de 30 de novembro, promovendo uma redu\u00e7\u00e3o das taxas gerais do imposto.<\/p><p>Se tem uma empresa em Portugal, este \u00e9 o momento de reavaliar proje\u00e7\u00f5es financeiras e or\u00e7amentais.<br \/>Se \u00e9 consultor, contabilista ou fiscalista, \u00e9 importante informar os clientes e ajustar estrat\u00e9gias.<\/p><p>Para investidores, a redu\u00e7\u00e3o do IRC aumenta a atratividade do pa\u00eds para novos neg\u00f3cios.<\/p><p><strong>O que muda?<\/strong><\/p><ul><li>A taxa geral do imposto passa de 20% para 17%.<\/li><li>Para PMEs (pequenas ou m\u00e9dias empresas) e \u201cSmall Mid Cap\u201d (empresas de pequena-m\u00e9dia capitaliza\u00e7\u00e3o), a taxa de IRC aplic\u00e1vel aos primeiros 50.000 \u20ac de mat\u00e9ria colet\u00e1vel \u00e9 de 15% (antes, de 16%), sendo aplicada a taxa de 17% (antes, de 20%) ao valor que exceder esse montante.<\/li><li>Relativamente ao rendimento global de entidades com sede ou dire\u00e7\u00e3o efetiva em territ\u00f3rio portugu\u00eas que n\u00e3o exer\u00e7am, a t\u00edtulo principal, atividades de natureza comercial, industrial ou agr\u00edcola, a taxa \u00e9 de 17% (antes, de 20%).<\/li><\/ul><p><strong>Aplica\u00e7\u00e3o transit\u00f3ria das novas taxas<\/strong><\/p><ul><li>A lei introduz uma progressividade na aplica\u00e7\u00e3o das novas taxas, com diferentes fases temporais:<\/li><li>Para os per\u00edodos de tributa\u00e7\u00e3o que se iniciem durante o ano de 2026, os sujeitos passivos abrangidos pela taxa geral de 17% ficam sujeitos, nesse ano, a uma taxa de 19%.<\/li><li>Nos per\u00edodos de tributa\u00e7\u00e3o que se iniciem durante o ano de 2027, essa taxa desce para 18%.<\/li><li>Entra efetivamente em vigor, para os sujeitos passivos abrangidos pela regra geral, a nova taxa de 17% aos per\u00edodos de tributa\u00e7\u00e3o que se iniciem em ou ap\u00f3s 1 de janeiro de 2028.<\/li><\/ul><p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-8769 size-full\" src=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2025\/11\/Blog_2025-11-17-PT_Table.png\" alt=\"\" width=\"660\" height=\"266\" srcset=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2025\/11\/Blog_2025-11-17-PT_Table.png 660w, https:\/\/onelegal.pt\/wp-content\/uploads\/2025\/11\/Blog_2025-11-17-PT_Table-300x121.png 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><\/p><ul><li>Quanto \u00e0 taxa prevista para o caso das PMEs\/Small Mid Cap, a mesma j\u00e1 se aplica aos per\u00edodos de tributa\u00e7\u00e3o que se iniciem em ou ap\u00f3s 1 de janeiro de 2026.<\/li><\/ul><p><strong>Impacto esperado<\/strong><\/p><ul><li>Redu\u00e7\u00e3o da carga fiscal para empresas, representando uma melhoria na liquidez, especialmente para as PME.<\/li><li>Refor\u00e7o da competitividade de Portugal como destino para investimento, com potenciais efeitos positivos no crescimento econ\u00f3mico e na cria\u00e7\u00e3o de emprego.<\/li><li>Necessidade de revis\u00e3o do planeamento fiscal por parte de empresas e consultores, tendo em conta a transi\u00e7\u00e3o faseada.<\/li><\/ul><p><strong>Entrada em vigor<\/strong><\/p><p>A Lei n.\u00ba 64\/2025, de 7 de Novembro entrou em vigor em 12 de novembro de 2025.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b231f4c elementor-widget elementor-widget-heading\" data-id=\"b231f4c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title 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linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Other Posts Play No dia 7 de novembro de 2025, foi publicada a Lei n.\u00ba 64\/2025, que altera o C\u00f3digo do Imposto sobre o Rendimento das Pessoas Coletivas (IRC), aprovado em anexo ao Decreto-Lei n.\u00ba 442-B\/88, de 30 de novembro, promovendo uma redu\u00e7\u00e3o das taxas gerais do imposto. Se tem uma empresa em Portugal, este [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8762,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[39,67],"tags":[],"class_list":["post-8760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-pt-pt","category-novidades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Portugal | Lei n.\u00ba 64\/2025, de 7 de Novembro: Altera\u00e7\u00e3o do C\u00f3digo do IRC - OneLegal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/portugal-lei-n-o-64-2025-de-7-de-novembro-alteracao-do-codigo-do-irc\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Portugal | Lei n.\u00ba 64\/2025, de 7 de Novembro: Altera\u00e7\u00e3o do C\u00f3digo do IRC - OneLegal\" \/>\n<meta property=\"og:description\" content=\"Other Posts Play No dia 7 de novembro de 2025, foi publicada a Lei n.\u00ba 64\/2025, que altera o C\u00f3digo do Imposto sobre o Rendimento das Pessoas Coletivas (IRC), aprovado em anexo ao Decreto-Lei n.\u00ba 442-B\/88, de 30 de novembro, promovendo uma redu\u00e7\u00e3o das taxas gerais do imposto. 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