The Portuguese tax authority (Autoridade Tributária e Aduaneira — AT) has published a binding ruling, Informação Vinculativa PIV n.º 28122, addressing several crypto-asset activities carried out by an individual who intends to become a Portuguese tax resident. The...
If you have arrived from the UK, the US or another country with a clean “first £/$ X tax‑free” rule, the tax‑free allowance in Portugal is the question that catches you out first. Portuguese IRS does not work that way. There is no single number below which income is...
Picking the right tax advisors in Madeira is one of the highest-leverage decisions you will make as an expat. The cost of bad advice has climbed sharply in 2026. The old NHR retirement regime is gone. The replacement, IFICI, also marketed as NHR 2.0, is narrower and...
The ex-resident regime is one of the most useful, and now most misunderstood, tools for Portuguese-diaspora families coming home. On paper, it gives you a 50% IRS reduction on employment and self-employment income for five years. In practice, AT (Portuguese Tax and...
At a glance. The foreign tax credit on Spanish dividends in Portugal allows a Portuguese resident to deduct from Portuguese IRS an amount equal to the Spanish withholding tax suffered, capped only by the fraction of Portuguese tax attributable to those dividends. CAAD...
The combination of a Unipessoal Lda in Madeira and the IFICI regime is, for the right founder, one of the most attractive personal-and-corporate tax setups in the European Union. A founder who relocates to Madeira, qualifies for IFICI, and serves as director of an...
The Portugal NHR Constitutional Court ruling published as Acórdão n.º 366/2026 strikes down two specific segments of the statutory and regulatory architecture supporting the 20% special rate for non-habitual residents on category B income earned in "high-value-added...
Portugal taxes for IT professionals turn on a structural choice the market routinely treats as a simple cost calculation. It is not. The choice between operating as a freelancer under Categoria B and operating through a sociedade unipessoal por quotas (SUQ) carries...
The Portuguese personal income tax regime (CIRS) requires capital gains to be reported on a per-transaction basis, calculated under the first-in, first-out (FIFO) method, with each acquisition and disposal individually identified, valued, and, where the transaction is...
Quick answer: Legitimate tax planning in Portugal is the constitutionally recognised right of a taxpayer to organise their activity through the legal form that produces the lowest tax burden, provided that form genuinely reflects the underlying economic substance. The...