AT, quoted verbatim
Crypto tax in Portugal
What AT publishes about each crypto transaction, quoted from its own guidance and dated: 6 of 16 questions answered on the pages read here, the rest recorded as absences naming the page that was read.
- answers quoted word for word
- 6
- questions the guidance does not answer
- 10
- the day these pages were read
- 2026-09-08
Every taxable event, as AT states it
| What you did | What the authority says | Source |
|---|---|---|
| Selling for fiat | k) Alienação onerosa de criptoativos que não constituam valores mobiliários. ( A ditada pela Lei n.º 24-D/2022, de 30 de dezembro) | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Exchanging one crypto-asset for another | 23(*) - Quando não se aplique o disposto no número anterior e a contraprestação das alienações previstas na alínea k) do n.º 1, incluindo as relativas a criptoativos recebidos nos termos do disposto no n.º 11 do artigo 5.º, assuma a forma de criptoativos, não há lugar a tributação, atribuindo-se aos criptoativos recebidos o valor de aquisição dos criptoativos entregues, determinado nos termos deste Código. ( *)(anterior nº20)- Redação do Decreto-Lei n.º 97/2026, de 20 de maio) | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Spending crypto on goods or services | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 of the CIRS as served on the Portal das Financas lists what constitutes mais-valias and, for crypto-assets, only the onerous disposal of crypto-assets that are not securities; it does not address spending crypto on goods or services. Income from crypto-assets other than a disposal is category E or B under other articles, which this ledger has not read. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Staking and lending rewards | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 of the CIRS as served on the Portal das Financas lists what constitutes mais-valias and, for crypto-assets, only the onerous disposal of crypto-assets that are not securities; it does not address staking or lending rewards. Income from crypto-assets other than a disposal is category E or B under other articles, which this ledger has not read. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Mining | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 of the CIRS as served on the Portal das Financas lists what constitutes mais-valias and, for crypto-assets, only the onerous disposal of crypto-assets that are not securities; it does not address mining. Income from crypto-assets other than a disposal is category E or B under other articles, which this ledger has not read. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Airdrops | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 of the CIRS as served on the Portal das Financas lists what constitutes mais-valias and, for crypto-assets, only the onerous disposal of crypto-assets that are not securities; it does not address airdrops. Income from crypto-assets other than a disposal is category E or B under other articles, which this ledger has not read. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| NFTs | Excluem-se do disposto no número anterior os criptoativos únicos e não fungíveis com outros criptoativos. ( *)(anterior nº18)- Redação do Decreto-Lei n.º 97/2026, de 20 de maio) | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| DeFi lending and liquidity | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 of the CIRS as served on the Portal das Financas lists what constitutes mais-valias and, for crypto-assets, only the onerous disposal of crypto-assets that are not securities; it does not address decentralised finance. Income from crypto-assets other than a disposal is category E or B under other articles, which this ledger has not read. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Gifts and inheritance | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 of the CIRS as served on the Portal das Financas lists what constitutes mais-valias and, for crypto-assets, only the onerous disposal of crypto-assets that are not securities; it does not address gifts or inheritance. Income from crypto-assets other than a disposal is category E or B under other articles, which this ledger has not read. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Losses | São excluídos os ganhos obtidos, bem como as perdas incorridas, resultantes das operações previstas na alínea k) do n.º 1 relativas a criptoativos detidos por um período igual ou superior a 365 dias. ( *)(anterior nº19)- Redação do Decreto-Lei n.º 97/2026, de 20 de maio) | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Rate or regime | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 defines the gain; the special rate for crypto-asset capital gains is in article 72 of the CIRS, which is a different page and is not quoted here. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Holding-period rule | São excluídos os ganhos obtidos, bem como as perdas incorridas, resultantes das operações previstas na alínea k) do n.º 1 relativas a criptoativos detidos por um período igual ou superior a 365 dias. ( *)(anterior nº19)- Redação do Decreto-Lei n.º 97/2026, de 20 de maio) | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Reporting form | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 names no declaration or annex. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Filing deadline | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 gives no filing date. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| Exemption or allowance | São excluídos os ganhos obtidos, bem como as perdas incorridas, resultantes das operações previstas na alínea k) do n.º 1 relativas a criptoativos detidos por um período igual ou superior a 365 dias. ( *)(anterior nº19)- Redação do Decreto-Lei n.º 97/2026, de 20 de maio) | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
| CARF / DAC8 status | AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 does not mention DAC8 or the Crypto-Asset Reporting Framework. | AT - Codigo do IRS - criptoativos (Lei 24-D/2022) read September 2026 |
An absence here means we have no quotation, never that the transaction is untaxed.
CARF and DAC8
The OECD's Crypto-Asset Reporting Framework and the EU's DAC8 make crypto-asset service providers report their users' transactions to tax authorities, which then exchange them. Where an authority states its own position, the cell quotes it. The OECD's commitment list is not on this site: oecd.org answers a bot wall, and this site does not publish a list nobody here has read.
AT does not publish this on the page read here (AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026). Article 10 does not mention DAC8 or the Crypto-Asset Reporting Framework.
Cite or embed this figure
Portugal: 6 crypto tax treatments quoted verbatim from the tax authority's own guidance and 10 recorded absences (Taxooor Crypto Tax Index).
Cite as: "Taxooor Crypto Tax Index: Portugal", updated 2026-09-08, https://taxooor.com/tax/portugal/.
Download the Portugal table (CSV), free to reuse with citation.