🇵🇹 Portugal
PT / PRT #109
Nomad Score
68.0
Cities
43
🇵🇹 PORTUGAL TAX PROFILE
Data year: 2026
Tax System
Worldwide
Top PIT Rate
48.0%
(eff. 53.0%)
Corporate Tax Rate
21.0%
IVA
23.0%
Capital Gains Tax
28.0%
Securities 28% flat, real estate taxed at 50% of gain at progressive rates
Securities 28% flat, real estate taxed at 50% of gain at progressive rates
Social Security (Employee)
11.0%
Social Security (Employer)
23.8%
Dividend Withholding
28.0%
Interest Withholding
28.0%
Royalty Withholding
25.0%
Inheritance Tax
10.0%
Treaty Count
79
Participation Exemption
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 8,342 | 12.5% | -- |
| EUR 8,342 | EUR 12,587 | 15.7% | -- |
| EUR 12,587 | EUR 17,838 | 21.2% | -- |
| EUR 17,838 | EUR 23,089 | 24.1% | -- |
| EUR 23,089 | EUR 29,397 | 31.1% | -- |
| EUR 29,397 | EUR 43,090 | 34.9% | -- |
| EUR 43,090 | EUR 46,566 | 43.1% | -- |
| EUR 46,566 | EUR 86,634 | 44.6% | -- |
| EUR 86,634 | and above | 48.0% | -- |
⭐ SPECIAL REGIMES (1)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
IFICI (NHR 2.0)
Tax incentive for scientific research and innovation, replacing the original NHR... |
Non dom | 20.0% | 10yr | Active |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in any 12-month period, or maintain habitual residence in Portugal
Exit Tax
No
CFC Rules
Yes
CFC rules apply to holdings >25% in low-tax jurisdictions (tax rate <50% of Portuguese rate)
CFC rules apply to holdings >25% in low-tax jurisdictions (tax rate <50% of Portuguese rate)
Non-Dom Regime: IFICI (formerly NHR) - 20% flat rate on eligible employment/self-employment income for qualifying activities
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
June 30
📚 SOURCES
- PwC Portugal 2026 State Budget PIT (accessed May 3, 2026)
-
PwC Portugal Tax Guide 2025
(accessed Mar 23, 2026)
Detailed PIT brackets and rates for 2025 - PwC Portugal Tax Guide 2026 (accessed May 3, 2026)
-
PwC Portugal Tax Summary
(accessed Mar 23, 2026)
PIT rates, CIT, VAT, withholding, social security, residency rules
🔗 RELATED
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