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...
For investors and expats considering relocation, Portugal continues to stand out as one of Europe’s most attractive jurisdictions for corporate and personal tax optimisation. While the country already offers competitive rates, transparent regulation, and a...
Portugal’s extensive network of more than 80 Double Tax Treaties (DTTs) is one of the most attractive features for expats relocating to the country, particularly to Madeira, where the combination of EU legal stability and competitive tax environments (14% or 5% CIT...
The OECD has approved the 2025 Update to the OECD Model Tax Convention, introducing necessary clarifications for digital nomads, remote-first teams, globally mobile professionals, and foreign companies with staff working from Portugal and Madeira. These updates...
Portugal offers a valuable tax benefit for private investors who sell shares in micro and small enterprises (SMEs). When the company qualifies as an SME and is not listed, only half of the capital gain is taxed. A recent arbitration ruling issued in late 2025 confirms...
Portugal increasingly relies on automatic and on-request foreign tax information when assessing personal income tax. For expats with income abroad, this can lead to unexpected assessments if foreign reports contain outdated, estimated, or incorrect data. A recent...
A recent arbitration ruling has reignited an old but fundamental debate: should foreign-source capital income exempt under Portugal’s Non-Habitual Resident (NHR) regime influence the progressive tax rate applied to a taxpayer’s other income? This question sits at the...
Understanding when corporate taxes are due is essential for investors operating in Portugal. Moreover, many new investors remain unaware that Portugal offers two of the most competitive corporate income tax (CIT) regimes in the European Union, both of which are...
Understanding how to choose the right legal entity in Portugal is a key step for any investor or entrepreneur. Portugal offers multiple company structures, each with distinct legal, capital, and tax implications. Selecting the right structure affects liability...
When planning a move or investment in Portugal, understanding tax residence in Portugal is essential. Your residence status determines whether you pay tax on worldwide income or only on Portuguese-source income, a distinction that affects compliance, double taxation...