← All Guides / Portugal

Portugal Tax & Investment Guides

16 guides covering Portuguese taxation, personal income tax (IRS), corporate tax (IRC), IVA (VAT), AIMI wealth tax, IMI property tax, IMT transfer tax, social security (Segurança Social), and cross-border rules.

Jump to: Personal Tax & Residency (4)Wealth & Property Tax (3)Investment & Savings (3)Business & Corporate Tax (2)VAT & Indirect Tax (1)Employment & Social Charges (2) Tools

Personal Tax & Residency

IRS, NHR, filing, and cross-border rules

Portugal Cross-Border Tax Guide 2026 — NHR, D7 Visa, Golden Visa

Portugal's cross-border tax rules: NHR (Non-Habitual Resident) regime, D7 passive income visa, golden visa, non-resident taxation, and double tax treaties.

Portugal Personal Income Tax Guide 2026 — IRS Rates & Deductions

Portugal's IRS (Imposto sobre o Rendimento das Pessoas Singulares) — progressive rates from 13% to 48%, 9 brackets for 2026, IRS Jovem youth relief, deductions, and filing requirements.

Portugal Tax Filing Guide 2026 — Modelo 3 IRS & Modelo 22 IRC

filing taxes in Portugal: Modelo 3 (IRS personal income tax) and Modelo 22 (IRC corporate tax), deadlines April-June, deductions, penalties, and step-by-step process.

Portugal Tax Residency Guide 2026 — 183-Day Rule & NHR Requirements

Portugal tax residency rules: 183-day test, habitual residence, NHR eligibility criteria, registration process, and implications for worldwide income taxation.

Wealth & Property Tax

AIMI, IMI, IMT, and inheritance stamp duty

Portugal Inheritance & Gift Tax Guide 2026 — Stamp Duty 10%

Portugal's inheritance and gift tax rules — stamp duty at 10% on certain inheritances and gifts, exemptions for spouses, descendants, and ascendants, and planning strategies for wealth transfer.

Portugal Property Tax Guide 2026 — IMI 0.3-0.45% & IMT 0-8%

Portugal's property taxes — IMI (annual municipal property tax at 0.3-0.45%) and IMT (property transfer tax at 0-8% on purchase). Includes rates, exemptions, and calculations for buyers and owners.

Portugal Wealth Tax Guide 2026 — AIMI Property Tax

Portugal's AIMI (Adicional ao Imposto Municipal sobre Imóveis) — wealth tax on property valued over €600,000 at rates of 0.7% to 1%, exemptions, and planning strategies.

Investment & Savings

Capital gains, crypto, dividends, and investment income

Portugal Capital Gains Tax Guide 2026 — Crypto, Property & Shares

Portugal's capital gains tax — 28% flat rate on most gains (with option for IRS aggregation), crypto tax exemption over 365 days, property gains at 50% inclusion, and share disposal rules.

Portugal Crypto Tax Guide 2026 — 28% Rate, 365-Day Exemption

cryptocurrency taxation in Portugal: 28% tax on crypto held under 365 days, exemption for holdings over 365 days, DeFi, staking, mining, airdrops, and IRS filing obligations.

Portugal Investment Income Tax Guide 2026 — Dividends & Interest

Portugal's tax on investment income — dividends taxed at 28% flat (or aggregation), interest at 28%, withholding tax rules, double taxation treaty benefits, and NHR regime implications.

Business & Corporate Tax

IRC 21%, company forms, starting a business

Portugal Business Registration Guide 2026 — Lda, SA, Sole Trader

registering a business in Portugal: Lda (quota company), SA (share company), sole trader (empresário em nome individual), registration steps, costs, and compliance.

Portugal Corporate Tax Guide 2026 — IRC 21% & SME Rates

Portugal's IRC (Imposto sobre o Rendimento das Pessoas Colectivas) — general 21% rate, 17% for SMEs on first €50k profit, municipal surcharge 1.5%, and state surcharge 3-9%.

VAT & Indirect Tax

IVA 23%/13%/6%, e-commerce, intra-EU

Portugal VAT Guide 2026 — IVA Rates 23%, 13%, 6%

Portugal's IVA (Imposto sobre o Valor Acrescentado) — standard 23% rate, intermediate 13% rate, reduced 6% rate, exemptions, filing requirements, and VAT registration for businesses.

Employment & Social Charges

Segurança Social, payroll, pension

Portugal Pension Guide 2026 — Social Security Pensions & PPR Plans

Portugal's pension system: state pension (66y 7mo), pension calculation, PPR private pension plans, tax deductions, and early retirement rules.

Portugal Social Security Contributions Guide 2026 — Segurança Social

Portugal's Segurança Social system: 11% employee rate, 23.75% employer rate, contribution brackets, green receipts, and voluntary contributions.

Portugal Rental Income Tax Guide 2026 — IRS Inclusion & Deductions

rental income taxation in Portugal: IRS Category F inclusion, imputed rental income, deductible expenses, automatic withholding, short-term vs long-term lets, and tax optimisation strategies.

Tools & Calculators

Portugal Salary Calculator

Net salary from gross with IRS 13-48% and Segurança Social

Portugal VAT Calculator

IVA 23%/13%/6% with net-to-gross and gross-to-net

Portugal Corporate Tax Calculator

IRC 21% standard rate with reduced rates for SMEs

Portugal Capital Gains Calculator

28% flat on shares, property, and crypto

Portugal Property Tax Calculator

IMI 0.3-0.45% with municipal rates

Portugal Wealth Tax Calculator

AIMI 0.7-1.5% on high-value property

Compound Interest Calculator

Project investment growth over time

Mortgage Calculator

Estimate monthly mortgage payments

Budget Calculator

50/30/20 budgeting tool
More countries:
Afghanistan 16Albania 16Algeria 16Andorra 16Angola 16Antigua and Barbuda 16Argentina 16Armenia 16Australia 148Austria 16Azerbaijan 16Bahamas 16Bahrain 16Bangladesh 16Barbados 16Belarus 16Belgium 52Belize 16Benin 16Bhutan 16Bolivia 16Bosnia 16Botswana 16Brazil 16Brunei 16Bulgaria 16Burkina Faso 16Burundi 17Cabo Verde 16Cambodia 16Cameroon 16Canada 106Central African Republic 17Chad 17Chile 16China 16Colombia 16Comoros 16Congo Brazzaville 16Costa Rica 16Cote D Ivoire 16Croatia 16Cuba 16Cyprus 16Czech 16Denmark 108Djibouti 17Dominica 16Dominican Republic 16DR Congo 16Ecuador 16Egypt 16El Salvador 16Equatorial Guinea 16Eritrea 17Estonia 16Eswatini 16Ethiopia 16Fiji 16Finland 16France 48Gabon 16Gambia 16Georgia 16Germany 48Ghana 16Greece 16Grenada 16Guatemala 16Guinea 16Guinea Bissau 17Guyana 16Haiti 16Holy See 17Honduras 16Hong Kong 16Hungary 16Iceland 16India 16Indonesia 16Iran 16Iraq 16Ireland 16Israel 16Italy 22Jamaica 16Japan 16Jordan 16Kazakhstan 16Kenya 16Kiribati 16Kosovo 16Kuwait 16Kyrgyzstan 16Laos 16Latvia 16Lebanon 16Lesotho 16Liberia 16Libya 16Liechtenstein 16Lithuania 16Luxembourg 16Madagascar 16Malawi 16Malaysia 16Maldives 16Mali 16Malta 16Marshall Islands 17Mauritania 16Mauritius 16Mexico 16Micronesia 17Moldova 16Monaco 16Mongolia 16Montenegro 16Morocco 16Mozambique 16Myanmar 16Namibia 16Nauru 16Nepal 16Netherlands 77New Zealand 88Nicaragua 16Niger 16Nigeria 16North Korea 16North Macedonia 16Norway 16Oman 16Pakistan 16Palau 16Palestine 16Panama 16Papua New Guinea 16Paraguay 16Peru 16Philippines 16Poland 16Portugal 16Qatar 16Romania 16Russia 17Rwanda 16Saint Kitts and Nevis 16Saint Vincent and the Grenadines 16Samoa 16San Marino 16Sao Tome and Principe 16Saudi Arabia 16Senegal 16Serbia 16Seychelles 16Sierra Leone 16Singapore 16Slovakia 16Slovenia 16Solomon Islands 16Somalia 16South Africa 16South Korea 16South Sudan 16Spain 16Sri Lanka 16St Lucia 17Sudan 16Suriname 16Sweden 16Switzerland 16Syria 16Taiwan 16Tajikistan 16Tanzania 16Thailand 16Timor Leste 16Togo 16Tonga 16Trinidad and Tobago 16Tunisia 16Turkey 16Turkmenistan 16Tuvalu 16UAE 16Uganda 16UK 121Ukraine 16United States 16Uruguay 16Uzbekistan 16Vanuatu 16Venezuela 16Vietnam 16Yemen 16Zambia 16Zimbabwe 16