Understanding the tax on property sale in Portugal is essential before signing a promissory contract or agreeing on a completion date. Capital gains taxation in Portugal follows specific statutory rules that differ depending on your tax residency status, the nature of...
The taxation of a Ukrainian property sale by a non-habitual resident in Portugal raises important technical questions under the Portuguese Personal Income Tax Code (CIRS) and the applicable double tax treaty. A recent binding ruling (Processo 29518, February 19, 2026)...
The Portuguese Tax Authorities have issued a binding ruling (Process 26650, February 9, 2026) clarifying an essential question under Article 10 of the Personal Income Tax Code (CIRS): can a taxpayer benefit from the capital gains reinvestment exclusion more than once...
The personal income tax (IRS) exemption on capital gains arising from the sale of a primary and permanent residence remains one of the most relevant tax reliefs available to individuals in Portugal. However, recent legislative and administrative developments have...
Portugal has proposed a new tax framework to stimulate investment in affordable-rental housing through collective investment undertakings (CIUs). The proposal introduces a 5% Personal Income Tax (IRS) rate on qualifying distributions, enhanced CIU-level exemptions,...
Retirees living in Portugal who sell their primary residence may qualify for a highly favourable tax regime that allows the exclusion of capital gains tax when the sale proceeds are reinvested into specific long-term retirement products. A recent binding ruling issued...
Portugal’s capital gains tax reinvestment rules allow a full exemption when sale proceeds are reinvested in another primary residence. A 2025 binding opinion (Processo 28272) confirms that non-residents may also qualify when the household occupies the property as its...
Selling property in Portugal can trigger significant tax consequences. Whether you are an expat living in Madeira or a non-resident investor, understanding how Portuguese tax rules apply is essential. The sale of real estate located in Portugal generally falls within...
Madeira has become one of Europe’s most attractive destinations for property investment and tourism. Many foreign investors buy homes here to operate them as short-term rental properties. However, Portuguese tax and accounting rules for local accommodation (Alojamento...
Madeira’s strategic Atlantic location, EU stability, and investor-friendly tax environment make it an attractive destination for entrepreneurs looking for a business for sale in Madeira. Whether acquiring a restaurant, retail space, or service company, success depends...