The Guarda Fiscal (Fiscal Guard in English) was a Portuguese special military force, tasked with the border and maritime control of people and goods and the law enforcement, particularly in the fields of taxation and customs.

Fiscal Guard
Guarda Fiscal
AbbreviationGF
MottoPortuguese: Pela Pátria e pela Lei
For the Motherland and for the Law
Agency overview
FormedSeptember 17, 1885
Preceding agency
  • Barrier guards (Guardas barreiras)
Dissolved1993
Superseding agencyFiscal Brigade of the Guarda Nacional Republicana (GNR)
Employees8500 military
100 civilian
Jurisdictional structure
National agencyPortugal
Operations jurisdictionPortugal
Governing bodyMinistry of Finance (Portugal)
General nature
Specialist jurisdictions
Operational structure
HeadquartersLisbon
Elected officer responsible
Agency executive
  • Several, Commander-General

In time of peace, the Guarda Fiscal was under the authority of the Ministry of Finance. In case of war, the Guarda Fiscal would pass for the authority of the Portuguese Armed Forces, 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.

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