The Tax Debt and No-Debt Certificate is a document issued by the Portuguese Tax and Customs Authority (AT) that allows taxpayers to prove their tax status to third parties.
Although it is commonly referred to as a “tax clearance certificate” or “no-debt certificate”, its official designation is Tax Debt and No-Debt Certificate (Certidão de dívida e não dívida). The document allows you to verify whether a taxpayer’s tax situation is regularised and, where tax debts exist, indicates the corresponding amount.
This certificate may be required in various situations, including applications for certain public support programmes, financing, subsidies or procedures that require proof of a regularised tax situation.
In this article, we explain what the Tax Debt and No-Debt Certificate is, what it is used for, what it means to
have a regularised tax situation and how to obtain this document in 2026.
Tax Debt and No-Debt Certificate: What Is It Used For?
Both individuals and companies may need to prove their tax situation to third parties.
The certificate is issued by the Portuguese Tax and Customs Authority and allows taxpayers to prove whether their tax situation is regularised.
However, it is important to clarify that having a regularised tax situation does not necessarily mean that the taxpayer has never had, or does not currently have, any debt.
Under Article 177-A of the Portuguese Code of Tax Procedure and Proceedings (CPPT), a taxpayer’s tax situation is considered regularised when, among other circumstances:
- a) Do not owe any taxes or other tax-related payments and their respective interest;
- b) Be authorized to pay the debt in installments, provided there is a guarantee in place, according to the law;
- c) Have an ongoing legal challenge suitable for disputing the legality or enforceability of the debt being collected, and the tax enforcement process has a guarantee in place, as per the law;
- d) Have the tax enforcement suspended, under paragraph 2 of article 169, with a guarantee in place, according to the law.
Therefore, having a debt does not automatically mean that the taxpayer’s tax situation is considered irregular for all purposes.
What Is the Difference Between Having No Debts and Having a Regularised Tax Situation?
This distinction is important.
An individual or company may have no outstanding debt to the Tax and Customs Authority. In this case, the certificate will confirm that there are no outstanding tax debts.
However, the law provides for certain situations in which, despite the existence of a debt, the taxpayer’s tax situation may still be considered regularised, provided that the legal requirements are met.
For example, a taxpayer may have an approved instalment payment arrangement under the applicable legal provisions.
Therefore, when a certificate is required for an application, contract or other procedure, it is important to determine exactly which document is required and what situation it must prove.
What Situations May Require This Certificate?
The Tax Debt and No-Debt Certificate may be required in a variety of circumstances.
For example, it may be needed for:
- applications for certain public support programmes;
- access to subsidies or funding;
- certain financing procedures;
- contracts with public entities;
- administrative procedures requiring proof of a regularised tax situation;
- other situations in which it is necessary to demonstrate that tax obligations are up to date.
The specific requirement will always depend on the procedure concerned.
In addition, Portuguese legislation provides for specific consequences where a taxpayer’s tax situation is not regularised, including in certain contracts with public entities and in relation to access to certain forms of public support.
How Long Is the Tax Certificate Valid?
This is one of the key points that should be highlighted.
Since 1 July 2025, certificates proving that a taxpayer’s tax situation is regularised have been valid for 4 months.
Therefore, in 2026, the Tax Debt and No-Debt Certificate is generally valid for four months.
This is important when the certificate must be submitted to an entity that requires a valid document on the date of an application, contract signing or other procedure.
There is also an important distinction: a certificate proving that the taxpayer’s tax situation is regularised does not constitute a receipt or proof of payment.
How Can You Obtain the Tax Debt and No-Debt Certificate?
The certificate can be obtained free of charge through the Portal das Finanças.
According to the instructions currently provided by the Portuguese Tax and Customs Authority, you should:
- Access the Portal das Finanças and log in;
- Go to the services area and look for the “Certidão” option;
- Select “Pedir Certidão”;
- Choose “Dívida e não dívida”;
- Confirm the request;
- Select the option to obtain the certificate.
The document is provided in PDF format and can be saved on your computer or submitted to the entity that requested it.
The structure and menus of the Portal das Finanças may be updated by the Tax and Customs Authority. Therefore, if the exact location of the option changes, look for the functionality “Certidão de dívida e não dívida” or use the search function available on the Portal.
Can the Certificate Be Obtained in Person?
Yes.
Although the online procedure is generally the simplest and quickest option, taxpayers may also contact the Tax and Customs Authority’s services.
Portuguese legislation establishes specific deadlines for the issuing of certificates. Where the relevant information is available electronically, certificates are generally made available electronically.
What If You Have Outstanding Tax Debts?
If the taxpayer does not have a regularised tax situation, the certificate will indicate the exact amount of the outstanding debt, allowing the taxpayer to identify their position with the Tax and Customs Authority.
In such cases, it is important to analyse the origin of the debt and determine whether there is a legal mechanism available to regularise the situation, such as voluntary payment or, where applicable, an instalment payment arrangement.
If a debt has already entered tax enforcement proceedings, the situation requires particular attention, as the process may involve compulsory collection and other enforcement measures.
Are the Tax Certificate and the Social Security Certificate the Same Thing?
No.
It is important to distinguish between the tax situation, which is certified by the Tax and Customs Authority, and the social security contribution situation, which is certified by Social Security.
For example, a company or self-employed person may have a regularised tax situation with the Tax Authority but a different situation with Social Security.
Therefore, when an organisation asks for a “no-debt certificate”, it is important to confirm whether it requires:
- the Tax Debt and No-Debt Certificate issued by the Tax and Customs Authority; or
- the Social Security Contribution Status Certificate issued by Social Security.
How Can You Obtain a Social Security Contribution Status Certificate?
The Social Security Contribution Status Certificate can be obtained through Segurança Social Direta.
Social Security makes this document available to individuals and legal entities and currently indicates a four-month validity period.
The request can be submitted through Segurança Social Direta. Alternative methods may also be available, including through Social Security’s customer service offices, depending on the applicable conditions.
As with the Tax Authority certificate, it is important to check that the document is still valid when it is submitted.
Why Is It Important to Keep Your Tax Situation Regularised?
Keeping your tax situation regularised is important not only to avoid problems associated with tax debts.
In certain circumstances, a regularised tax situation may be necessary to access public support, participate in certain procedures or enter into contracts with public entities.
Portuguese legislation also establishes specific consequences associated with failing to maintain a regularised tax situation.
For a company, regularly monitoring both its tax and social security position also makes it possible to identify debts, discrepancies or notifications that may need to be addressed at an early stage.
In Summary
The Tax Debt and No-Debt Certificate is the document used to prove a taxpayer’s tax situation before the Portuguese Tax and Customs Authority.
In 2026, it is important to note that the certificate is generally valid for 4 months, following the change introduced in 2025.
It is also essential to distinguish between the tax situation before the Tax Authority and the social security contribution situation, as each authority issues its own document.
If you need a certificate for an application, financing, contract or another procedure, always confirm which document is required and whether it is still within its validity period.