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Portugal Tax infromation

Portuguese Tax Information

Moving to Portugal? We can guide you through the tax system and help you benefit from its incentives, whether you're an individual or a business.

Tax Information in Portugal

Types of Taxes in Portugal

In Portugal, general compliance requirements for paying taxes include residency criteria and registration with tax authorities. A person is considered a resident if they spend more than 183 days in Portugal within any 12-month period starting or ending in the tax year, or if they own or rent a house to use it as a permanent residence. Registration with tax authorities is necessary upon starting to live in Portugal, typically requiring evidence of housing. A tax number is often needed for various activities, even for non-tax residents, and in some cases, a local tax representative may be necessary.

  • Personal Income Tax (IRS)

  • Non-Habitual Resident Tax Regime (NHR)

  • Corporate Income Tax (IRC)

  • Value Added Tax (IVA)

  • Property Transfer Tax (IMT)

  • Property Tax (IMI)

  • Other tax duties

  • Tax Benefits & Other Incentives

Freelancer Activity in Portugal

Personal Income Tax (IRS) in Portugal:

- Applies to Portuguese-sourced income for non-tax residents and worldwide income for tax residents and non-habitual residents, potentially leading to international double taxation.

- For non-residents, the standard rate is 28% on most income sources (with a 25% rate for certain items). Progressive rates for residents range up to 48% for income exceeding €80k.

- Residents, including non-habitual residents (NHR), must file annual tax returns, declare all income sources and provide IBANs for foreign bank accounts worldwide.

- Non-residents are generally exempt from filing tax returns except for specific types of income such as capital gains and rents earned in Portugal.

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