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Portugal

Corp Tax: 19%Setup: 360 EURIncorporate: 1 dayData Quality: 100%

Tax Rates

Corporate Tax

19%Verified Jun 2026

Small Business Rate

15%

Effective Corporate Rate

22.5%

Capital Gains

19%Verified Jun 2026

Personal Income (Top)

48%Verified Jun 2026

VAT

23%Verified Jun 2026

VAT Reduced Rates

13%, 6%

Dividend Withholding

25%Verified Jun 2026

Tax System

System Type

worldwideChecked Jun 2026

Foreign Income Taxed

Yes

CFC Rules

YesChecked Jun 2026

Transfer Pricing

highChecked Jun 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableChecked Jun 2026

Crypto Tax

capital gainsChecked Jun 2026

Crypto Rate

28%

Participation Exemption

AvailableChecked Jun 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

79Verified Jun 2026

Double Tax Agreements

Key Partners

Spain, France, Germany, United Kingdom, Brazil, United States, China, Netherlands

Exit Tax

YesChecked Jun 2026