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By default, Portugal withholds tax at source on outbound dividends, interest and royalties, at the rates in force at the date of payment: currently 25% for the generality of payments to non-resident entities, and the final IRS withholding rates applicable to...
Yes. Portugal is a serious holding company jurisdiction, and has been since the 2014 corporate tax reform: a general participation exemption removes tax on qualifying dividends and capital gains (participations of at least 10%, held for 12 months, meeting a...
Since 1 July 2026, Portugal applies a reduced 6% VAT rate on housing construction and rehabilitation works, under Decreto-Lei n.º 97/2026, de 20 de maio, which added verba 2.42.1 to List I of the VAT Code (CIVA). The rate covers contract works (empreitadas) on...
7 Key Differences Between Portugal's D7 and D8 Visas At a glance. The d7 vs d8 visa Portugal decision comes down to one question: is your income passive or earned? The D7 is built for holders of regular passive income, classically pensions, dividends, rent and other...
At a glance: After five years of legal residence, permanent residence in Portugal becomes available alongside a second, parallel option: EU long-term resident status. Permanent residence is a national status under Article 80.º of Lei n.º 23/2007, securing the right to...