1.
PORTUGUESE TAX SYSTEMAT A GLANCEINVESTING IN PORTUGAL - COMPLETE GUIDE
EPISODE 02
PORTUGUESE TAX SYSTEMAT A GLANCEINVESTING IN PORTUGAL - COMPLETE GUIDE
EPISODE 02
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2.
NOW THAT JAMES KNOWS THAT PORTUGAL IS A
PRIME LOCATION TO INVEST, DO BUSINESS AND LIVE...
NOW THAT JAMES KNOWS THAT PORTUGAL IS A
PRIME LOCATION TO INVEST, DO BUSINESS AND LIVE...
DAILYFLIGHTS
T
O
MAJOR CITIES ARRO
UND
THEWORLD
DAILYFLIGHTS
T
O
MAJOR CITIES ARRO
UND
THEWORLD
POLICEPOLICE
ONEOFTHE
SAFIEST COUNTRIES
I
N
THEWORLD
ONEOFTHE
SAFIEST COUNTRIES
I
N
THEWORLD
VERY
GOOD OPPORTUNITIE
S
TO
INVEST
VERY
GOOD OPPORTUNITIE
S
TO
INVEST
HIGHQUA
LITY HEALTH CARE FA
CILITIES
HIGHQUA
LITY HEALTH CARE FA
CILITIES
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3.
STORESTORE
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...HE IS REALLY CONSIDERING THE
POSSIBILITY TO SET A COMPANY IN PORTUGAL.
...HE IS REALLY CONSIDERING THE
POSSIBILITY TO SET A COMPANY IN PORTUGAL.

4.
BUT FIRST, IT’S VERY IMPORTANT TO CLARIFY
CERTAIN RULES.
BUT FIRST, IT’S VERY IMPORTANT TO CLARIFY
CERTAIN RULES.
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5.
IT SEEMS THAT HE COULD TAKE SOME TAX ADVANTAGES BY
DEVELOPING HIS BUSINESS IN PORTUGAL.
IT SEEMS THAT HE COULD TAKE SOME TAX ADVANTAGES BY
DEVELOPING HIS BUSINESS IN PORTUGAL.
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6.
PERSONAL
INCOME TAX
PERSONAL
INCOME TAX
MUNICIPAL PROPERTY
TRANSFER TAX
MUNICIPAL PROPERTY
TRANSFER TAX
MUNICIPAL
PROPERTY TAX
MUNICIPAL
PROPERTY TAX
VALUEADDED TAX
VALUEADDED TAX
CORPORATE
INCOME TAXCORPORATE
INCOME TAX
HOWEVER, HE’S NOT QUITE SURE ABOUT THE PORTUGUESE TAX
RULES AND BENEFITS.
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7.
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PERSONAL INCOME TAX
(IRS)
PERSONAL INCOME TAX
(IRS)

8.
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RESIDENT INDIVIDUALS ARE LIABLE TO IRS ON THEIR WORLDWIDE
INCOME. IRS IS LEVIED ON RESIDENTS AT PROGRESSIVE RATES,
WHICH MAY VARY BETWEEN...
$
14.5 %
$
48 %
ACCORDING TO THE BRACKET OF TAXABLE
INCOME
(IE, THE SUM OF THE VARIOUS CATEGORIES OF INCOME
SUBJECT TO TAXATION NET FROM THE CORRESPONDING
DEDUCTIONS)

9.
NOWADAYS THERE IS A SPECIAL REGIME FOR NON-HABITUAL TAX
RESIDENT INDIVIDUALS. THIS REGIME CAN ALLOW SIGNIFICANT TAX
SAVINGS IN PERSONAL INCOME TAX FOR PEOPLE THAT CHANGE ITS
RESIDENCE TO PORTUGAL.
LEARN MORE AT: HTTP://NONHABITUALRESIDENTS.UWU.PT/
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10.
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CORPORATE INCOME TAX
(IRC)
CORPORATE INCOME TAX
(IRC)

11.
STORESTORE
25%→21%25%→21%
THE STANDARD CORPORATE INCOME TAX RATE HAS DECREASED
(FROM 25% IN 2013 TO 21% IN 2016). FURTHERMORE, SINCE 2014 THE FIRST
€15.000 OF PROFIT ARE TAXED AT 17% FOR SME'S.
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12.
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MUNICIPAL PROPERTY TAX
(IMI)
MUNICIPAL PROPERTY TAX
(IMI)

13.
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IMI IS LEVIED OVER THE FISCAL VALUE OF REAL ESTATE LOCATED
IN PORTUGAL. IT’S DUE BY THE LEGAL OWNER/USER OF THE
REAL ESTATE AND ASSESSED ON AN ANNUAL BASIS.
IMI RATES ARE:
0,2 % TO 0,4 % RATE
(IF THE VALUE OF THE URBAN PROPERTY
IS ASSESSED IN ACCORDANCE
WITH THE IMI CODE)
0,4% TO 0,7% RATE
(FOR URBAN PROPERTY)
8% RATE
(FOR RURAL PROPERTY)

14.
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MUNICIPAL PROPERTY TRANSFER TAX
(IMT)
MUNICIPAL PROPERTY TRANSFER TAX
(IMT)

15.
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IMT IS LEVIED ON THE TRANSFER OF PROPERTY RIGHTS OVER
REAL ESTATE LOCATED IN PORTUGAL, OR OTHER ACTS WHICH
PROVIDE SIMILAR ECONOMIC RESULTS. IMT IS ASSESSED:
UP TO A 8% RATE
(ACQUISITIONS OF URBAN PROPERTY
EXCLUSIVELY INTENDED FOR
DWELLING PURPOSES)
AT A 6,5% RATE
(ACQUISITIONS OF OTHER
URBAN PROPERTY)
AT A 5% RATE
(ACQUISITION OF RURAL PROPERTY)

16.
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VALUE ADDED TAX
(VAT)
VALUE ADDED TAX
(VAT)

17.
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VAT RATES APPLIABLE IN THE MAINLAND ARE 23% (STANDARD),
13% (INTERMEDIATE) AND 6% (REDUCED).
23% - STANDARD RATE
13% - INTERMEDIATE RATE
6% - REDUCED RATE

18.
PORTUGUESE TAX SYSTEMAT A GLANCEINVESTING IN PORTUGAL - COMPLETE GUIDE
EPISODE 02
PORTUGUESE TAX SYSTEMAT A GLANCEINVESTING IN PORTUGAL - COMPLETE GUIDE
EPISODE 02
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT