Top income tax
48.0%
effective 53.0%
Corporate tax
21.0%
IVA
23.0%
standard rate
Tax residency
183 days
79 tax treaties
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
- 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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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 | Rate/amount | Duration | Status |
|---|---|---|---|
| IFICI (NHR 2.0) Tax incentive for scientific research and innovation, replacing the original NHR... | 20.0% | 10yr | Active |
Tax flags
Participation Exemption
Non-Dom Regime
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)
- 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