Stamp Tax Portugal
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Stamp Tax


Stamp Tax

  • 1. Tax basis
  • 2. Rates
    Tax basis Rate (%)
    Acquisition of ownership or other rights on real estate (or consideration or donation). 0.8
    Gratuitous acquisition of goods by individuals (gift or inheritance), including adverse possession. 10
    Letting or sub-letting of real estate (applied on the amount of first monthly rent) 10
    Guarantees, regardless of their nature or form, except if materially accessory and simultaneously to contracts subject to Stamp Tax under other rule:

    - Less than one year (per month or fraction);
    - One or more years;
    - Five or more years or without term.




    0.04
    0.5
    0.6
    Use of credit:

    -Less than one year (per month or fraction);
    - One or more years;
    - Five or more years;
    - Revolving credit facilities (credit used in the form of current account, overdraft or any other form in which the maturity is not determined or non-determinable) - per month on the average monthly debt balance daily assessed (dividing the sum of the daily debt balance by 30).


    0.04
    0.5
    0.6
    0.04

    Operations performed by or through credit and financial institutions:

    - Interest;
    - Premiums and interest due on promissory notes;
    - Commissions on given guarantees;
    - Other commissions for financial services.


    4
    4
    3
    4
    Net asset value of undertakings for collective investment (UCIs) - due on a quarterly basis.

    - UCIs investing only in money market instruments and deposits;
    - Other types of UCIs (including real estate funds and companies).



    0.0025%
    0.0125%

  • 3. Payment

Contacts

(+351) 217 909 500

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