Due to the update of the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, for the first and second semesters of 2023, the procedures to be adopted by the paying entities of such income have now been disclosed by the Personal Income Tax Services (DSIRS), as set out in the Administrative Information no. 1/2023, of 11/01 and Administrative Information no. 2/2023, of 11/01, respectively.
The obligation to submit form Model 10 ("Rendimentos e Retenções – Residentes"), regarding income paid or made available in 2022, may be exceptionally completed until 24 February 2023, without any increases or penalties, according to the Ministerial Order no. 8/2023, of 4 January.
Em 2023, o valor médio de construção por metro quadrado para efeitos do Imposto Municipal sobre Imóveis passa de EUR 512 para EUR 532, de acordo com a Portaria n.º 7-A/2023, de 3 de janeiro, recentemente publicada.
Ordinance no. 301/2022, of 20 December, was published in the Official Gazette, laying down the terms in which the pilot programme "Four-Day Week" is to be developed. This program aims to introduce, on an experimental basis, a reduction of the working week to four days by employers and their employees.