Portugal

Garrigues

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  • How are indirect sales of companies taxed in Latin American countries, Spain and Portugal?

    We analyze how indirect transfers of shares are regulated in the tax systems of Argentina, Chile, Colombia, Mexico, Peru, Uruguay, Spain and Portugal.

  • Portugal: Exceptional extension of tax deadlines in municipalities affected by Storm Kristin

    Following the state of calamity caused by storm Kristin, the Portuguese government decided to allow taxpayers and certified accountants with a registered office or domicile in the affected areas to fulfil their tax obligations without the imposition of interest or penalties until the end of April.

  • The meal allowance for public administration employees is being updated in Portugal

    For the first time in three years, the government is updating the meal allowance paid to public administration employees. This change will also affect the private sector, impacting on the tax exemption thresholds applicable to this kind of payment. These changes are effective on January 1, 2026.

  • Portugal: Minimum monthly wage is increased to 980.00 euros in the Autonomous Region of Madeira in 2026

    From 1 January 2026, the minimum wage in Madeira increases to €980, overriding any lower amount set in employment contracts or collective bargaining agreements. Employers shall update any salaries below this threshold and adjust part‑time workers’ pay proportionally.

  • 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: Retirement age increases to 66 years and 11 months in 2027

    Considering the evolution of life expectancy recorded in 2024 and 2025, the standard age to access retirement pension in the Portuguese general social security system in 2027 will increase to 66 years and 11 months.

  • Portugal: Average construction cost per square metre for IMI purposes applicable in 2026

    In 2026, the average construction cost per square metre for purposes of the Municipal Property Tax (IMI) will increase from EUR 532 to EUR 570, pursuant to Ordinance No. 471/2025/1 of 26 December, recently published.

  • 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.