Investor's Guide - Fiscal System

Agência para o Investimento e Comércio Externo de Portugal


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Invest in Portugal



Fiscal System


This  chapter  focuses  on the  key aspects  of the Portuguese tax system, summarizes the main taxes in Portugal, as well as the system of contributions to Social Security and some tax benefits, with an emphasis on the most relevant for business investment in Portugal.


Main Taxes in Portugal

1. Corporate Income Tax

2. Personal Income Tax

3. Value Added Tax 

4. Other Indirect Taxes

5. Municipal Property Tax (IMI)

6. Municipal Property Transfer Tax (IMT)

7. Stamp Tax
















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