AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Portugal

Portugal applies progressive personal income tax. The NHR regime was scaled back; new IFICI regime targets scientific/innovation roles.

Personal income tax

13.25–48%
Top marginal rate / range

Corporate tax

21%
Standard rate

VAT / Sales tax

23%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadline30 June
  • NHRClosed to new entrants
Official Tax Authority Autoridade Tributária
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Portugal's official tax authority (linked above) or a qualified tax professional before making any decision.