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Portugal

Corp Tax: 19%Setup: 360 EURIncorporate: 1 daysData Quality: 97%

Tax Rates

Corporate Tax

19%Verified Feb 2026

Small Business Rate

15%

Effective Corporate Rate

21%

Capital Gains

25%Verified Feb 2026

Personal Income (Top)

48%Verified Feb 2026

VAT

23%Verified Feb 2026

VAT Reduced Rates

13%, 6%

Dividend Withholding

25%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

2.85%

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

28%

Participation Exemption

AvailableVerified Feb 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

79Verified Feb 2026

Double Tax Agreements

Key Partners

USA, UK, Germany, France, Spain, Brazil, China, India, UAE

Exit Tax

NoVerified Feb 2026