Corporate tax in Portugal, explained against the Tax and Customs Authority (Autoridade Tributaria): the headline rate, how taxable profit is calculated
What a company owes in Portugal depends on how its tax authority defines profit, residence and reliefs.
The NHR tax regime closed to new applicants in 2024 and was replaced by the IFICI incentive; certified-accountant work is reserved to registered professionals. Tax here is administered by the Tax and Customs Authority (Autoridade Tributaria), and the guides below walk through the headline rate, how taxable profit is calculated, filing and payment deadlines, and the reliefs a small company can claim for Portugal specifically.
Portugal's IFICI program (formerly NHR) offers qualifying residents a flat 20% income tax rate for 10 years with broad exemptions on foreign income. This guide covers who qualifies, how to apply, and whether Portugal is right for your tax strategy.
Navigate corporate tax in Portugal with insights on rates, SME benefits, and filing requirements in 2026.
Examine the NHR tax regime benefits in Portugal, including flat rates and eligibility for new residents.
Complete overview of VAT in Portugal, including rates, compliance, and registration process.
