Value-Added Tax (VAT) is a key component of Portugal’s tax system. This article outlines the different VAT rates, the rules for the taxation of goods and services, and special considerations for certain types of supplies.

For over a decade, Portugal's NHR regime (non-habitual resident tax regime) was a very popular option for investors who wanted to relocate to Portugal. That era ended on January 1st, 2024 when Law no. 82/2023 of December 29th entered into force and ended the NHR regime for new applicants.

One year after the Reform Commission has started its work, amidst heavy debate and several proposals, Law no. 2/2014 was published in the Republic Gazette on 16 January 2014.

The article explores the rationale for imposing taxes on decentralized autonomous organizations (DAOs) while highlighting the unique challenges posed by their lack of centralized structure and geographical location.

As of 1 January 2025, financial incentives for the installation of stand-alone fossil fuel boilers are no longer available, except for those selected for investment prior to 2025.

Summary: Concerning the revision of Decree no. 8/2016 of 15 April (regarding the National Administration of Conservation Areas, abbreviated to ANAC).

Portugal has emerged as a popular destination for property investment, offering a blend of lifestyle and financial benefits.

In the current economic scenario, any corporate tax regime plays a big role in the promotion of economic growth and the Portuguese regime is no exception, even though it can generate important distortions in investment decisions.

L'Express Lextter PLMJ - Novidades Legislativas entre 12 e 16 de setembro de 201.

Portugal's Draft Budget for 2023 was delivered by the Minister of Finance, Fernando Medina, on 10th October 2022. One of the key announcements was the proposed introduction...

On 15 January 2025, the OECD / Inclusive Framework (IF) released additional Administrative Guidance (Jan 2025 AG) and related documents on the Pillar Two global minimum taxation rules (GloBE Rules).

Order in Council no. 292/2011, published on 8 November, updated the list of countries, territories and regions with clearly more favourable privileged tax regimes (known as 'tax havens';) appearing in the earlier Order in Council no. 150/2004 of 13 February.

Order of the Minister of Finance no. 345-A/2016 was published on 30 December 2016. This Ministerial Order amended the list of countries, territories and regions with privileged tax systems, . . .

While the Portuguese lending market continues to be impacted by the uncertainties of the current...

Corporate Tax Comparative Guide for the jurisdiction of Portugal, check out our comparative guides section to compare across multiple countries

In recent years Portugal has been trending as one of the most successful destinations for foreign investors and one of the main reasons is because Portugal's legal environment, safety...

Tax Disputes Comparative Guide for the jurisdiction of Portugal, check out our comparative guides section to compare across multiple countries