Publications - Tax
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…
The monetary devaluation coefficients applicable to assets and rights disposed of in 2025 have been published for the calculation of corresponding capital gains.
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.
The declaration to communicate the starting period of submission to the Global Minimum Tax (GMT) has been approved. This regime imposes the payment of a global minimum tax on large multinational and national groups with annual consolidated revenues…
As part of the changes introduced by the State Budget Law for 2025, the Portuguese Tax Authority has updated the monthly remuneration statement (DMR), introducing new codes to reflect both the IRS Jovem regime and the bonuses that may benefit from…
Portugal reviews the list of countries, territories, or regions with clearly more favourable tax regimes (commonly referred to as 'tax havens'), excluding Hong Kong, Liechtenstein, and Uruguay from the list.
The Portuguese Government approved the reduction of the Personal Income Tax (IRS) rates with effects from January 1, 2025, and the new withholding tax tables applicable from August until the end of the year.
The deadlines for filing the CIT return, the IES and the tax file were extended, in response to the request of the Portuguese Chartered Accountants Association.
The Portuguese Government approved the extension of several tax deadlines following the constraints experienced in accessing the Finance Portal.
This edition highlights recent changes in the area of indirect taxation, with particular focus on the recent ruling issued by the Supreme Administrative Court to harmonize case law regarding the application of the reduced VAT rate to urban…
Since 2024, Portugal's IFICI tax incentive has provided a preferential tax regime for individuals engaged in scientific research and innovation. However, its implementation is highly complex due to scattered regulations, multiple eligibility…
The State Budget for 2025 introduces tax measures focused on business competitiveness and increasing workers' wages.