- Corporate tax rate 21 19
- Special tax regimes updated
retained enacted 2026 PIT rates because the September reduction remained a bill at the cutoff (app.parlamento.pt).
PT
Portugal
PT · PRT · #109 · 42 cities
Nomad score
66/100
Compare
Top income tax
48.0%
effective 53.0%
Corporate tax
19.0%
IVA
23.0%
standard rate
Tax residency
183 days
78 tax treaties
Portugal tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income. Non-residents are taxed on Portuguese-source income.
- Top PIT rate
- 48.0% (eff. 53.0%)
- Corporate tax rate
- 19.0%
- IVA
- 23.0%
- Capital gains tax
- 28.0% The general individual rate is 28%. Real-estate gains are generally included at 50% and taxed at progressive rates. Listed securities can receive holding-period exclusions, and non-security cryptoassets held for at least 365 days can qualify for exclusion.
- 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
- 78
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 |
|---|---|---|---|
| Tax Incentive for Scientific Research and Innovation (IFICI) Activity-based incentive for new residents working in eligible research, innovat... | 20.0% | 10yr | Active |
Tax flags
Crypto Rules
Participation Exemption
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present for more than 183 days in any 12-month period beginning or ending in the relevant year, or if a dwelling is available in circumstances indicating an intention to keep and occupy it as a habitual residence.
- Exit tax
- Yes Loss of Portuguese tax residence is treated as a disposal of cryptoassets. Corporate exit-tax rules also apply to transfers of residence or assets abroad.
- CFC rules
- Yes CFC rules can attribute income from a foreign entity where the Portuguese taxpayer holds at least 25% and the entity is in a listed jurisdiction or bears less than 50% of the equivalent Portuguese tax, subject to substantive-activity exceptions.
- Non-dom regime
- IFICI provides a 20% rate on eligible Portuguese-source employment and self-employment income for up to ten years and generally exempts foreign-source categories A, B, E, F and G. It is activity-based and does not automatically follow from a visa. The former NHR regime is discontinued for ordinary new entrants, while existing and qualifying transitional beneficiaries retain their remaining term.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- Autoridade Tributária e Aduaneira — CIRS Article 68 (accessed Oct 9, 2026) Enacted 2026 mainland PIT brackets and rates
- Autoridade Tributária e Aduaneira — CIRC Article 87 (accessed Oct 9, 2026) 19% general corporate rate for tax periods beginning in 2026 and 15% SME rate on the first EUR 50,000
- Autoridade Tributária e Aduaneira — Tax residence FAQ (accessed Oct 9, 2026) Worldwide taxation of residents and domestic residence tests
- Autoridade Tributária e Aduaneira — IFICI FAQ (accessed Oct 9, 2026) IFICI eligibility, 20% rate, foreign-income treatment, duration and registration
- Autoridade Tributária e Aduaneira — CIRS Article 10 (accessed Oct 9, 2026) Cryptoasset capital-gains rules and deemed disposal on loss of residence
- Portuguese Social Security — Employee guide (accessed Oct 9, 2026) Standard 11% employee and 23.75% employer social-security rates
- Autoridade Tributária e Aduaneira — Double Taxation Agreements (accessed Oct 9, 2026) 79 treaties concluded, of which 78 are in force
- PwC Portugal Tax Guide 2026 — PIT (accessed Oct 9, 2026) PIT, effective top rate, capital gains, withholding, filing and NHR/IFICI cross-check
- PwC Worldwide Tax Summaries — Portugal (accessed Oct 9, 2026) VAT, social security, inheritance and wealth taxes, CFC rules, participation exemption and filing cross-check
- Portuguese Parliament — Bill 108/XVII/2 (accessed Oct 9, 2026) Pending proposal to reduce the first six 2026 PIT rates; not reflected because it was not enacted by the cutoff