{{Infobox law enforcement agency , agencyname = Fiscal Guard , nativename = {{lang, pt, Guarda Fiscal , nativenamea = , nativenamer = , commonname = , abbreviation = GF , fictional = , patch = , patchcaption = , logo = , logocaption = , badge = , badgecaption = , flag = , flagcaption = , imagesize = , motto = {{langx, pt, Pela Pátria e pela Lei , mottotranslated = For the Motherland and for the Law , formedyear = 1885 , formedmonthday = September 17 , preceding1 = Barrier guards ({{italic correction, {{lang, pt, Guardas barreiras ) , dissolved = 1993 , superseding = Fiscal Brigade of the

Guarda Nacional Republicana The National Republican Guard () or GNR is the national gendarmerie force of Portugal. Members of the GNR are military personnel, subject to military law and organisation, unlike the agents of the civilian Public Security Police (PSP). The GN ...

(GNR) , employees = 8500 military
100 civilian , volunteers = , budget = , legalpersonality = , country = Portugal , countryabbr = , national = yes , federal = , international = , divtype = , divname = , divdab = , subdivtype = , subdivname = , subdivdab = , map = , mapcaption = , sizearea = , sizepopulation = , legaljuris = , governingbody = Ministry of Finance (Portugal) , governingbodyscnd = , constitution1 = , police = yes , local = , military = yes , provost = , gendarmerie = yes , religious = , speciality1 = Customs , speciality2 = Tax , speciality3 = Border , secret = , overviewtype = , overviewbody = , headquarters =

Lisbon Lisbon ( ; ) is the capital and largest city of Portugal, with an estimated population of 567,131, as of 2023, within its administrative limits and 3,028,000 within the Lisbon Metropolitan Area, metropolis, as of 2025. Lisbon is mainlan ...

, hqlocmap = , hqlocmapwidth = , hqlocmapheight = , hqlocmapborder = , hqlocleft = , hqloctop = , hqlocmappoptitle = , sworntype = , sworn = , unsworntype = , unsworn = , multinational = , electeetype = , minister1name = ''Several'' , minister1pfo =

Minister of Finance A ministry of finance is a ministry or other government agency in charge of government finance, fiscal policy, and financial regulation. It is headed by a finance minister, an executive or cabinet position . A ministry of finance's portfolio ...

, chief1name = ''Several'' , chief1position = Commander-General , parentagency = , child1agency = , unittype = , unitname = , officetype = , officename = , provideragency = , uniformedas = , stationtype = , stations = , airbases = , lockuptype = , lockups = , person1name = , person1reason = , person1type = , programme1 = , activity1name = , activitytype = , anniversary1 = , award1 = , patronsaint = , website = , footnotes = , reference = The ''Guarda Fiscal'' (Fiscal Guard in English) was a Portuguese special

military force A military, also known collectively as armed forces, is a heavily Weapon, armed, highly organized force primarily intended for warfare. Militaries are typically authorized and maintained by a sovereign state, with their members identifiable ...

, tasked with the border and maritime control of people and goods and the

law enforcement Law enforcement is the activity of some members of the government or other social institutions who act in an organized manner to enforce the law by investigating, deterring, rehabilitating, or punishing people who violate the rules and norms gove ...

, particularly in the fields of

taxation A tax is a mandatory financial charge or levy imposed on an individual or legal person, legal entity by a governmental organization to support government spending and public expenditures collectively or to Pigouvian tax, regulate and reduce nega ...

and

customs Customs is an authority or Government agency, agency in a country responsible for collecting tariffs and for controlling International trade, the flow of goods, including animals, transports, personal effects, and hazardous items, into and out ...

. In time of peace, the ''Guarda Fiscal'' was under the authority of the

Ministry of Finance A ministry of finance is a ministry or other government agency in charge of government finance, fiscal policy, and financial regulation. It is headed by a finance minister, an executive or cabinet position . A ministry of finance's portfoli ...

. In case of war, the ''Guarda Fiscal'' would pass for the authority of the

Portuguese Armed Forces The Portuguese Armed Forces () are the military of Portugal. They include the General Staff of the Armed Forces, the other unified bodies and the three service branches: Portuguese Navy, Portuguese Army and Portuguese Air Force. The Presi ...

, forming combat units that would be used primarily in the border defense. The ''Guarda Fiscal'' was formed on September 17, 1885, based on the Barrier Guards detached from the former Royal Guard of the Police (ancestor of the present National Republican Guard) for the tax and customs service. In 1993, the ''Guarda Fiscal'' was dissolved as an independent corps, becoming the Fiscal Brigade of the National Republican Guard (GNR). In 2009, the Fiscal Brigade was divided into the current Fiscal Action and Coastal Control units of the GNR.

See also