Europe Β· PT

Portugaltax rates & treaties

A public reference snapshot of Portugal's headline corporate, personal, VAT, capital gains and withholding tax rates, plus its in-force double tax treaty network. For source-cited analysis, planning scenarios and simulation modelling, sign in to FiscalEyes.

Headline tax rates

Statutory rates are a starting point, not the full picture. FiscalEyes reconciles statutory, effective and treaty-reduced rates with source citations inside the platform.

Corporate tax
β€”
Headline rate
Personal income tax
β€”
Top marginal
VAT / GST
β€”
Standard rate
Capital gains tax
β€”
Headline
WHT β€” Dividends
β€”
Default rate
WHT β€” Interest
β€”
Default rate
WHT β€” Royalties
β€”
Default rate
Double tax treaties (in force)
0
Reduced WHT on dividends, interest & royalties
Tracked tax incentives
1
Holding, IP, R&D, SEZ and other regimes

FiscalEyes

Want the full AI analysis on Portugal?

FiscalEyes gives you source-cited AI analysis of Portugal's tax regime β€” from treaty optimisation and BEPS Pillar Two to transfer pricing, permanent establishment and cross-border simulation.