Corporate Income Tax
Corporate Income Tax is a tax levied on profits derived by both resident and non-resident...
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Taxation
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.
Personal Income Tax
Personal Income Tax applies to the income of citizens resident in Portuguese territory and...
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Value Added Tax
Value Added Tax is a consumption tax and is charged on goods and services supplied in the...
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Other Indirect Taxes
Different categories of excise duties include taxes on petroleum and energy products, alcohol...
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Municipal Property Tax (IMI)
IMI is computed over the property tax value of urban and rural real estates located in the...
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Municipal Property Transfer Tax (IMT)
IMT is levied on the transfer for consideration of real estate located in the Portuguese...
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Stamp Tax
Stamp Tax is due on acts, contracts, documents, titles, books, papers and other facts...
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