Portugal

Garrigues

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  • Portugal: Minimum monthly wage increases in 2026

    Decree-Law no. 139/2025, of December 29th was publish on Portugal’s Official Gazette, ruling the minimum monthly wage’s increase to € 920.00, with effects from January 1st, 2026, onwards.

  • Portugal: Work accident pensions increase by 2.80% in 2026

    The value of pensions for accidents at work is updated annually, in line with the evolution of Portuguese GDP and the 12‑month average change of the CPI in Portugal.

  • Portugal: Indexing reference for social benefits updated to € 537,13 in 2026

    This index is the reference for several social security benefits.

  • Portugal: Extension of the deadline for the communication of December 2025 invoices

    Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any surcharges or penalties.

  • Garrigues, Firm of the Year in Spain, and Fernando Vives, Lawyer of the Year in the Legal 500 Iberia Awards 2025

    This is the first edition of these awards in the Iberian region.

  • Portugal Indirect Taxes Newsletter – N.º 4

    This edition highlights the measures included in the Draft State Budget Law for 2026, the introduction of VAT groups in Portugal, the first binding information addressing the concept of permanent establishment for VAT purposes, as well as the most recent case-law of the Court of Justice of the European Union (CJEU) regarding the VAT regime for adjustments applied in the context of transfer pricing for intra-group services.

  • Portugal: Update of the monetary devaluation coefficients for 2025

    The monetary devaluation coefficients applicable to assets and rights disposed of in 2025 have been published for the calculation of corresponding capital gains.

  • Let the games begin: the video game as a key player of the entertainment industry

    From a niche pastime to a global phenomenon, video games now stand as a driving force of the entertainment industry. Beyond creativity and technology, they embody a complex fusion of art, technology, and law. As multifaceted works, video games demand thoughtful legal analysis and strategic intellectual property planning from development to launch.

  • Portugal: CIT rate is progressively reduced until 2028 to 17%

    The general Corporate Income Tax (CIT) rate will be progressively reduced from 20% to 17% between 2026 and 2028, while the special rate will decrease from 16% to 15% already in 2026.

  • Data Economy, Privacy and Cybersecurity Newsletter - November 2025

    In this newsletter, we offer the latest updates on everything related to the data economy, privacy, and cybersecurity. We cover the most recent rulings from relevant authorities and agencies, key court decisions, and the most important news in this field.