Portugal: Income Tax

For Golden Visa and other residency permit holders in Portugal, protecting long-term residency rights is now becoming the primary strategic objective.

Foreign buyers face complex legal, tax, and regulatory requirements when purchasing Portuguese property in 2026, including potential 7.5% non-resident transfer tax, closed Golden Visa real estate routes, and strict short-term rental restrictions. Understanding title verification, licensing compliance, and cross-border tax obligations before signing contracts is essential to avoid costly mistakes.

In recent years, Portugal has become an increasingly attractive base for freelancers working with international clients.

There are three types of corporate income tax rate that may be applicable for a company incorporated in Portugal. It is important to understand the differences, as the relevant corporate income tax rates...

Navigating cross-border mobility in Portugal involves several key considerations for businesses and individuals, including immigration, taxation, employment law, and social security compliance.

On 15 January 2025, the OECD / Inclusive Framework (IF) released additional Administrative Guidance (Jan 2025 AG) and related documents on the Pillar Two global minimum taxation rules (GloBE Rules).

Estate planning is necessary, as Benjamin Franklin would agree with his quote ‘Nothing is certain except death and taxes'.

It has now been passed and there is some clarity on the situation, but many questions remain unanswered.

The Portuguese parliament approved the State Budget 2024 on 29 November, effectively terminating the Non-Habitual Resident (NHR) special tax regime...