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Portugal

Corp Tax: 19%Setup: 360 EURIncorporate: 1 daysData Quality: 97%
Tax Rates
Corporate Tax
19%Verified Aug 58067
Small Business Rate
15%
Effective Corporate Rate
21%
Capital Gains
25%Verified Aug 58067
Personal Income (Top)
48%Verified Aug 58067
VAT
23%Verified Aug 58067
VAT Reduced Rates
13%, 6%
Dividend Withholding
25%Verified Aug 58067
Tax System
System Type
worldwideVerified Aug 58067
Foreign Income Taxed
Yes
CFC Rules
YesVerified Aug 58067
Transfer Pricing
highVerified Aug 58067
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified Aug 58067
IP Effective Rate
2.85%
Crypto Tax
capital gainsVerified Aug 58067
Crypto Rate
28%
Participation Exemption
AvailableVerified Aug 58067
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
79Verified Aug 58067
Double Tax Agreements
78
Key Partners
USA, UK, Germany, France, Spain, Brazil, China, India, UAE
Exit Tax
NoVerified Aug 58067