SlideShare a Scribd company logo
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
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
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
STORESTORE
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
...HE IS REALLY CONSIDERING THE
POSSIBILITY TO SET A COMPANY IN PORTUGAL.
...HE IS REALLY CONSIDERING THE
POSSIBILITY TO SET A COMPANY IN PORTUGAL.
BUT FIRST, IT’S VERY IMPORTANT TO CLARIFY
CERTAIN RULES.
BUT FIRST, IT’S VERY IMPORTANT TO CLARIFY
CERTAIN RULES.
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
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.
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
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.
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
PERSONAL INCOME TAX
(IRS)
PERSONAL INCOME TAX
(IRS)
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
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)
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/
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
CORPORATE INCOME TAX
(IRC)
CORPORATE INCOME TAX
(IRC)
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.
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
MUNICIPAL PROPERTY TAX
(IMI)
MUNICIPAL PROPERTY TAX
(IMI)
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
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)
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
MUNICIPAL PROPERTY TRANSFER TAX
(IMT)
MUNICIPAL PROPERTY TRANSFER TAX
(IMT)
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
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)
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
VALUE ADDED TAX
(VAT)
VALUE ADDED TAX
(VAT)
UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
VAT RATES APPLIABLE IN THE MAINLAND ARE 23% (STANDARD),
13% (INTERMEDIATE) AND 6% (REDUCED).
23% - STANDARD RATE
13% - INTERMEDIATE RATE
6% - REDUCED RATE
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

More Related Content

Similar to Investing in Portugal - Portuguese Tax System at a Glance [Episode 02]

Advent Uk Permanent Residency In Malta 2009
Advent Uk Permanent Residency In Malta 2009Advent Uk Permanent Residency In Malta 2009
Advent Uk Permanent Residency In Malta 2009
Advent UK
 
Canary Islands Hub tax incentives by Price Waterhouse Cooper
Canary Islands Hub tax incentives by Price Waterhouse CooperCanary Islands Hub tax incentives by Price Waterhouse Cooper
Canary Islands Hub tax incentives by Price Waterhouse Cooper
Canary Islands Hub
 
Mustafa ahmed project report on income tax of india
Mustafa ahmed project report on income tax of indiaMustafa ahmed project report on income tax of india
Mustafa ahmed project report on income tax of india
Mustafa Ahmed
 
CASE, S.A. - O início de um grupo empresarial [PARTE 02]
CASE, S.A. - O início de um grupo empresarial [PARTE 02]CASE, S.A. - O início de um grupo empresarial [PARTE 02]
CASE, S.A. - O início de um grupo empresarial [PARTE 02]
UWU Solutions, Lda.
 
Safyr Utilis Mauritius Budget 2016/17 Tax highlights
Safyr Utilis Mauritius Budget 2016/17 Tax highlightsSafyr Utilis Mauritius Budget 2016/17 Tax highlights
Safyr Utilis Mauritius Budget 2016/17 Tax highlights
Deven Marianen, FCCA, Chartered Tax Adviser
 
SAFYR UTILIS Mauritius Budget 2016-17 Tax Highlights
SAFYR UTILIS Mauritius Budget 2016-17 Tax HighlightsSAFYR UTILIS Mauritius Budget 2016-17 Tax Highlights
SAFYR UTILIS Mauritius Budget 2016-17 Tax HighlightsSimran SYUL
 
Doing Business in Senegal
Doing Business in SenegalDoing Business in Senegal
Doing Business in Senegal
DVSResearchFoundatio
 
Presentation tax talk december 14 (1)
Presentation tax talk   december 14 (1)Presentation tax talk   december 14 (1)
Presentation tax talk december 14 (1)
Anthony Galliano
 
Doing Business / Investing in Portugal (A quick guide)
Doing Business / Investing in Portugal (A quick guide)Doing Business / Investing in Portugal (A quick guide)
Doing Business / Investing in Portugal (A quick guide)
TAG Alliances
 
The Italian Startup Act (last update: 16 March 2015)
The Italian Startup Act (last update: 16 March 2015)The Italian Startup Act (last update: 16 March 2015)
The Italian Startup Act (last update: 16 March 2015)
Mattia Corbetta
 
Measures to combat online marketplace VAT fraud
Measures to combat online marketplace VAT fraudMeasures to combat online marketplace VAT fraud
Measures to combat online marketplace VAT fraud
Alex Baulf
 
Special Tax Regime for non-habitual residents in Portugal
Special Tax Regime for non-habitual residents in PortugalSpecial Tax Regime for non-habitual residents in Portugal
Special Tax Regime for non-habitual residents in Portugal
UWU Solutions, Lda.
 
Guide "Make a French Start" : The French tax system
Guide "Make a French Start" : The French tax systemGuide "Make a French Start" : The French tax system
Guide "Make a French Start" : The French tax system
Nicolas Ribollet
 
More than a Budget, it’s the launch of a national productivity plan!
More than a Budget, it’s the launch of a national productivity plan!More than a Budget, it’s the launch of a national productivity plan!
More than a Budget, it’s the launch of a national productivity plan!Jack D. Buckley
 
Global Pinoy Remittances & Services
Global Pinoy Remittances & ServicesGlobal Pinoy Remittances & Services
Global Pinoy Remittances & Servicesgsabellar
 
French Startups 2014 Funding report
French Startups 2014 Funding reportFrench Startups 2014 Funding report
French Startups 2014 Funding report
SOURCINNO
 
Budget highlight
Budget highlightBudget highlight
Budget highlight
Invest Mauritius
 
GPRS Franchise
GPRS FranchiseGPRS Franchise
GPRS Franchise
kadz07
 

Similar to Investing in Portugal - Portuguese Tax System at a Glance [Episode 02] (20)

Advent Uk Permanent Residency In Malta 2009
Advent Uk Permanent Residency In Malta 2009Advent Uk Permanent Residency In Malta 2009
Advent Uk Permanent Residency In Malta 2009
 
Canary Islands Hub tax incentives by Price Waterhouse Cooper
Canary Islands Hub tax incentives by Price Waterhouse CooperCanary Islands Hub tax incentives by Price Waterhouse Cooper
Canary Islands Hub tax incentives by Price Waterhouse Cooper
 
Mustafa ahmed project report on income tax of india
Mustafa ahmed project report on income tax of indiaMustafa ahmed project report on income tax of india
Mustafa ahmed project report on income tax of india
 
CASE, S.A. - O início de um grupo empresarial [PARTE 02]
CASE, S.A. - O início de um grupo empresarial [PARTE 02]CASE, S.A. - O início de um grupo empresarial [PARTE 02]
CASE, S.A. - O início de um grupo empresarial [PARTE 02]
 
Safyr Utilis Mauritius Budget 2016/17 Tax highlights
Safyr Utilis Mauritius Budget 2016/17 Tax highlightsSafyr Utilis Mauritius Budget 2016/17 Tax highlights
Safyr Utilis Mauritius Budget 2016/17 Tax highlights
 
SAFYR UTILIS Mauritius Budget 2016-17 Tax Highlights
SAFYR UTILIS Mauritius Budget 2016-17 Tax HighlightsSAFYR UTILIS Mauritius Budget 2016-17 Tax Highlights
SAFYR UTILIS Mauritius Budget 2016-17 Tax Highlights
 
Tax incentives and the reality of revenue generation in nigeria prof oyedokun...
Tax incentives and the reality of revenue generation in nigeria prof oyedokun...Tax incentives and the reality of revenue generation in nigeria prof oyedokun...
Tax incentives and the reality of revenue generation in nigeria prof oyedokun...
 
Doing Business in Senegal
Doing Business in SenegalDoing Business in Senegal
Doing Business in Senegal
 
Presentation tax talk december 14 (1)
Presentation tax talk   december 14 (1)Presentation tax talk   december 14 (1)
Presentation tax talk december 14 (1)
 
Doing Business / Investing in Portugal (A quick guide)
Doing Business / Investing in Portugal (A quick guide)Doing Business / Investing in Portugal (A quick guide)
Doing Business / Investing in Portugal (A quick guide)
 
The Italian Startup Act (last update: 16 March 2015)
The Italian Startup Act (last update: 16 March 2015)The Italian Startup Act (last update: 16 March 2015)
The Italian Startup Act (last update: 16 March 2015)
 
Measures to combat online marketplace VAT fraud
Measures to combat online marketplace VAT fraudMeasures to combat online marketplace VAT fraud
Measures to combat online marketplace VAT fraud
 
Special Tax Regime for non-habitual residents in Portugal
Special Tax Regime for non-habitual residents in PortugalSpecial Tax Regime for non-habitual residents in Portugal
Special Tax Regime for non-habitual residents in Portugal
 
Guide "Make a French Start" : The French tax system
Guide "Make a French Start" : The French tax systemGuide "Make a French Start" : The French tax system
Guide "Make a French Start" : The French tax system
 
More than a Budget, it’s the launch of a national productivity plan!
More than a Budget, it’s the launch of a national productivity plan!More than a Budget, it’s the launch of a national productivity plan!
More than a Budget, it’s the launch of a national productivity plan!
 
Global Pinoy Remittances & Services
Global Pinoy Remittances & ServicesGlobal Pinoy Remittances & Services
Global Pinoy Remittances & Services
 
French Startups 2014 Funding report
French Startups 2014 Funding reportFrench Startups 2014 Funding report
French Startups 2014 Funding report
 
Budget highlight
Budget highlightBudget highlight
Budget highlight
 
Budget highlight
Budget highlightBudget highlight
Budget highlight
 
GPRS Franchise
GPRS FranchiseGPRS Franchise
GPRS Franchise
 

More from UWU Solutions, Lda.

Sistema de Incentivos Fiscais em Investigação e Desenvolvimento Empresariais ...
Sistema de Incentivos Fiscais em Investigação e Desenvolvimento Empresariais ...Sistema de Incentivos Fiscais em Investigação e Desenvolvimento Empresariais ...
Sistema de Incentivos Fiscais em Investigação e Desenvolvimento Empresariais ...
UWU Solutions, Lda.
 
Benefícios Fiscais - Regime Fiscal de Apoio ao Investimento (RFAI) (http://bi...
Benefícios Fiscais - Regime Fiscal de Apoio ao Investimento (RFAI) (http://bi...Benefícios Fiscais - Regime Fiscal de Apoio ao Investimento (RFAI) (http://bi...
Benefícios Fiscais - Regime Fiscal de Apoio ao Investimento (RFAI) (http://bi...
UWU Solutions, Lda.
 
Local Accommodation Guide (Alojamento Local [AL] ) – Learn all requirements a...
Local Accommodation Guide (Alojamento Local [AL] ) – Learn all requirements a...Local Accommodation Guide (Alojamento Local [AL] ) – Learn all requirements a...
Local Accommodation Guide (Alojamento Local [AL] ) – Learn all requirements a...
UWU Solutions, Lda.
 
Guia do Alojamento Local - Conheça todos os requisitos e obrigações - http://...
Guia do Alojamento Local - Conheça todos os requisitos e obrigações - http://...Guia do Alojamento Local - Conheça todos os requisitos e obrigações - http://...
Guia do Alojamento Local - Conheça todos os requisitos e obrigações - http://...
UWU Solutions, Lda.
 
Recibos de Renda Eletrónicos – FAQ’s - Perguntas Frequentes - http://bit.ly/1...
Recibos de Renda Eletrónicos – FAQ’s - Perguntas Frequentes - http://bit.ly/1...Recibos de Renda Eletrónicos – FAQ’s - Perguntas Frequentes - http://bit.ly/1...
Recibos de Renda Eletrónicos – FAQ’s - Perguntas Frequentes - http://bit.ly/1...
UWU Solutions, Lda.
 
IRC 2014 - Sabe se a sua empresa vai pagar muito IRC este ano?
IRC 2014 - Sabe se a sua empresa vai pagar muito IRC este ano?IRC 2014 - Sabe se a sua empresa vai pagar muito IRC este ano?
IRC 2014 - Sabe se a sua empresa vai pagar muito IRC este ano?
UWU Solutions, Lda.
 
A sua empresa cumpre os critérios de elegibilidade para os apoios do Portugal...
A sua empresa cumpre os critérios de elegibilidade para os apoios do Portugal...A sua empresa cumpre os critérios de elegibilidade para os apoios do Portugal...
A sua empresa cumpre os critérios de elegibilidade para os apoios do Portugal...
UWU Solutions, Lda.
 
IRS 2014 em 6 passos - Entregue o seu IRS de forma rápida e fácil!
IRS 2014 em 6 passos - Entregue o seu IRS de forma rápida e fácil!IRS 2014 em 6 passos - Entregue o seu IRS de forma rápida e fácil!
IRS 2014 em 6 passos - Entregue o seu IRS de forma rápida e fácil!
UWU Solutions, Lda.
 
Já conhece as novas regras do IRS para 2015?
Já conhece as novas regras do IRS para 2015?Já conhece as novas regras do IRS para 2015?
Já conhece as novas regras do IRS para 2015?
UWU Solutions, Lda.
 
Tendências nos negócios para 2015
Tendências nos negócios para 2015Tendências nos negócios para 2015
Tendências nos negócios para 2015
UWU Solutions, Lda.
 
Taxation of dividends – Get informed about whether you have to pay taxes or n...
Taxation of dividends – Get informed about whether you have to pay taxes or n...Taxation of dividends – Get informed about whether you have to pay taxes or n...
Taxation of dividends – Get informed about whether you have to pay taxes or n...
UWU Solutions, Lda.
 
Acordo internacional prevê acesso automático das Autoridades Fiscais a toda a...
Acordo internacional prevê acesso automático das Autoridades Fiscais a toda a...Acordo internacional prevê acesso automático das Autoridades Fiscais a toda a...
Acordo internacional prevê acesso automático das Autoridades Fiscais a toda a...
UWU Solutions, Lda.
 
Proposta de Lei do Orçamento do Estado para 2015 - Alterações Fiscais
Proposta de Lei do Orçamento do Estado para 2015 - Alterações FiscaisProposta de Lei do Orçamento do Estado para 2015 - Alterações Fiscais
Proposta de Lei do Orçamento do Estado para 2015 - Alterações Fiscais
UWU Solutions, Lda.
 
Proposta de lei do Orçamento de Estado para 2015
Proposta de lei do Orçamento de Estado para 2015Proposta de lei do Orçamento de Estado para 2015
Proposta de lei do Orçamento de Estado para 2015
UWU Solutions, Lda.
 
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
UWU Solutions, Lda.
 
"Desenho de Modelos de Negócio para Startup's – Da Ideia à Empresa”
"Desenho de Modelos de Negócio para Startup's – Da Ideia à Empresa”"Desenho de Modelos de Negócio para Startup's – Da Ideia à Empresa”
"Desenho de Modelos de Negócio para Startup's – Da Ideia à Empresa”
UWU Solutions, Lda.
 
Essencial sucesso-abordagem-mercado-externo-exportacao
Essencial sucesso-abordagem-mercado-externo-exportacaoEssencial sucesso-abordagem-mercado-externo-exportacao
Essencial sucesso-abordagem-mercado-externo-exportacao
UWU Solutions, Lda.
 
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
UWU Solutions, Lda.
 
Novo programa de estímulo à criação de emprego - "Medida Estímulo Emprego"
Novo programa de estímulo à criação de emprego - "Medida Estímulo Emprego"Novo programa de estímulo à criação de emprego - "Medida Estímulo Emprego"
Novo programa de estímulo à criação de emprego - "Medida Estímulo Emprego"
UWU Solutions, Lda.
 
Tributação de Dividendos - Saiba se terá ou não de pagar impostos
Tributação de Dividendos - Saiba se terá ou não de pagar impostosTributação de Dividendos - Saiba se terá ou não de pagar impostos
Tributação de Dividendos - Saiba se terá ou não de pagar impostos
UWU Solutions, Lda.
 

More from UWU Solutions, Lda. (20)

Sistema de Incentivos Fiscais em Investigação e Desenvolvimento Empresariais ...
Sistema de Incentivos Fiscais em Investigação e Desenvolvimento Empresariais ...Sistema de Incentivos Fiscais em Investigação e Desenvolvimento Empresariais ...
Sistema de Incentivos Fiscais em Investigação e Desenvolvimento Empresariais ...
 
Benefícios Fiscais - Regime Fiscal de Apoio ao Investimento (RFAI) (http://bi...
Benefícios Fiscais - Regime Fiscal de Apoio ao Investimento (RFAI) (http://bi...Benefícios Fiscais - Regime Fiscal de Apoio ao Investimento (RFAI) (http://bi...
Benefícios Fiscais - Regime Fiscal de Apoio ao Investimento (RFAI) (http://bi...
 
Local Accommodation Guide (Alojamento Local [AL] ) – Learn all requirements a...
Local Accommodation Guide (Alojamento Local [AL] ) – Learn all requirements a...Local Accommodation Guide (Alojamento Local [AL] ) – Learn all requirements a...
Local Accommodation Guide (Alojamento Local [AL] ) – Learn all requirements a...
 
Guia do Alojamento Local - Conheça todos os requisitos e obrigações - http://...
Guia do Alojamento Local - Conheça todos os requisitos e obrigações - http://...Guia do Alojamento Local - Conheça todos os requisitos e obrigações - http://...
Guia do Alojamento Local - Conheça todos os requisitos e obrigações - http://...
 
Recibos de Renda Eletrónicos – FAQ’s - Perguntas Frequentes - http://bit.ly/1...
Recibos de Renda Eletrónicos – FAQ’s - Perguntas Frequentes - http://bit.ly/1...Recibos de Renda Eletrónicos – FAQ’s - Perguntas Frequentes - http://bit.ly/1...
Recibos de Renda Eletrónicos – FAQ’s - Perguntas Frequentes - http://bit.ly/1...
 
IRC 2014 - Sabe se a sua empresa vai pagar muito IRC este ano?
IRC 2014 - Sabe se a sua empresa vai pagar muito IRC este ano?IRC 2014 - Sabe se a sua empresa vai pagar muito IRC este ano?
IRC 2014 - Sabe se a sua empresa vai pagar muito IRC este ano?
 
A sua empresa cumpre os critérios de elegibilidade para os apoios do Portugal...
A sua empresa cumpre os critérios de elegibilidade para os apoios do Portugal...A sua empresa cumpre os critérios de elegibilidade para os apoios do Portugal...
A sua empresa cumpre os critérios de elegibilidade para os apoios do Portugal...
 
IRS 2014 em 6 passos - Entregue o seu IRS de forma rápida e fácil!
IRS 2014 em 6 passos - Entregue o seu IRS de forma rápida e fácil!IRS 2014 em 6 passos - Entregue o seu IRS de forma rápida e fácil!
IRS 2014 em 6 passos - Entregue o seu IRS de forma rápida e fácil!
 
Já conhece as novas regras do IRS para 2015?
Já conhece as novas regras do IRS para 2015?Já conhece as novas regras do IRS para 2015?
Já conhece as novas regras do IRS para 2015?
 
Tendências nos negócios para 2015
Tendências nos negócios para 2015Tendências nos negócios para 2015
Tendências nos negócios para 2015
 
Taxation of dividends – Get informed about whether you have to pay taxes or n...
Taxation of dividends – Get informed about whether you have to pay taxes or n...Taxation of dividends – Get informed about whether you have to pay taxes or n...
Taxation of dividends – Get informed about whether you have to pay taxes or n...
 
Acordo internacional prevê acesso automático das Autoridades Fiscais a toda a...
Acordo internacional prevê acesso automático das Autoridades Fiscais a toda a...Acordo internacional prevê acesso automático das Autoridades Fiscais a toda a...
Acordo internacional prevê acesso automático das Autoridades Fiscais a toda a...
 
Proposta de Lei do Orçamento do Estado para 2015 - Alterações Fiscais
Proposta de Lei do Orçamento do Estado para 2015 - Alterações FiscaisProposta de Lei do Orçamento do Estado para 2015 - Alterações Fiscais
Proposta de Lei do Orçamento do Estado para 2015 - Alterações Fiscais
 
Proposta de lei do Orçamento de Estado para 2015
Proposta de lei do Orçamento de Estado para 2015Proposta de lei do Orçamento de Estado para 2015
Proposta de lei do Orçamento de Estado para 2015
 
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
 
"Desenho de Modelos de Negócio para Startup's – Da Ideia à Empresa”
"Desenho de Modelos de Negócio para Startup's – Da Ideia à Empresa”"Desenho de Modelos de Negócio para Startup's – Da Ideia à Empresa”
"Desenho de Modelos de Negócio para Startup's – Da Ideia à Empresa”
 
Essencial sucesso-abordagem-mercado-externo-exportacao
Essencial sucesso-abordagem-mercado-externo-exportacaoEssencial sucesso-abordagem-mercado-externo-exportacao
Essencial sucesso-abordagem-mercado-externo-exportacao
 
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
A sua empresa pretende exportar? Conheça o essencial para ter sucesso! - Part...
 
Novo programa de estímulo à criação de emprego - "Medida Estímulo Emprego"
Novo programa de estímulo à criação de emprego - "Medida Estímulo Emprego"Novo programa de estímulo à criação de emprego - "Medida Estímulo Emprego"
Novo programa de estímulo à criação de emprego - "Medida Estímulo Emprego"
 
Tributação de Dividendos - Saiba se terá ou não de pagar impostos
Tributação de Dividendos - Saiba se terá ou não de pagar impostosTributação de Dividendos - Saiba se terá ou não de pagar impostos
Tributação de Dividendos - Saiba se terá ou não de pagar impostos
 

Recently uploaded

Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdfMeas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
dylandmeas
 
Hamster Kombat' Telegram Game Surpasses 100 Million Players—Token Release Sch...
Hamster Kombat' Telegram Game Surpasses 100 Million Players—Token Release Sch...Hamster Kombat' Telegram Game Surpasses 100 Million Players—Token Release Sch...
Hamster Kombat' Telegram Game Surpasses 100 Million Players—Token Release Sch...
SOFTTECHHUB
 
Cree_Rey_BrandIdentityKit.PDF_PersonalBd
Cree_Rey_BrandIdentityKit.PDF_PersonalBdCree_Rey_BrandIdentityKit.PDF_PersonalBd
Cree_Rey_BrandIdentityKit.PDF_PersonalBd
creerey
 
The Influence of Marketing Strategy and Market Competition on Business Perfor...
The Influence of Marketing Strategy and Market Competition on Business Perfor...The Influence of Marketing Strategy and Market Competition on Business Perfor...
The Influence of Marketing Strategy and Market Competition on Business Perfor...
Adam Smith
 
Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...
Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...
Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...
Lviv Startup Club
 
Top mailing list providers in the USA.pptx
Top mailing list providers in the USA.pptxTop mailing list providers in the USA.pptx
Top mailing list providers in the USA.pptx
JeremyPeirce1
 
Kseniya Leshchenko: Shared development support service model as the way to ma...
Kseniya Leshchenko: Shared development support service model as the way to ma...Kseniya Leshchenko: Shared development support service model as the way to ma...
Kseniya Leshchenko: Shared development support service model as the way to ma...
Lviv Startup Club
 
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challenges
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challengesEvent Report - SAP Sapphire 2024 Orlando - lots of innovation and old challenges
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challenges
Holger Mueller
 
BeMetals Investor Presentation_June 1, 2024.pdf
BeMetals Investor Presentation_June 1, 2024.pdfBeMetals Investor Presentation_June 1, 2024.pdf
BeMetals Investor Presentation_June 1, 2024.pdf
DerekIwanaka1
 
Organizational Change Leadership Agile Tour Geneve 2024
Organizational Change Leadership Agile Tour Geneve 2024Organizational Change Leadership Agile Tour Geneve 2024
Organizational Change Leadership Agile Tour Geneve 2024
Kirill Klimov
 
Bài tập - Tiếng anh 11 Global Success UNIT 1 - Bản HS.doc
Bài tập - Tiếng anh 11 Global Success UNIT 1 - Bản HS.docBài tập - Tiếng anh 11 Global Success UNIT 1 - Bản HS.doc
Bài tập - Tiếng anh 11 Global Success UNIT 1 - Bản HS.doc
daothibichhang1
 
ikea_woodgreen_petscharity_cat-alogue_digital.pdf
ikea_woodgreen_petscharity_cat-alogue_digital.pdfikea_woodgreen_petscharity_cat-alogue_digital.pdf
ikea_woodgreen_petscharity_cat-alogue_digital.pdf
agatadrynko
 
Putting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptxPutting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptx
Cynthia Clay
 
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
bosssp10
 
Auditing study material for b.com final year students
Auditing study material for b.com final year  studentsAuditing study material for b.com final year  students
Auditing study material for b.com final year students
narasimhamurthyh4
 
FINAL PRESENTATION.pptx12143241324134134
FINAL PRESENTATION.pptx12143241324134134FINAL PRESENTATION.pptx12143241324134134
FINAL PRESENTATION.pptx12143241324134134
LR1709MUSIC
 
amptalk_RecruitingDeck_english_2024.06.05
amptalk_RecruitingDeck_english_2024.06.05amptalk_RecruitingDeck_english_2024.06.05
amptalk_RecruitingDeck_english_2024.06.05
marketing317746
 
Mastering B2B Payments Webinar from BlueSnap
Mastering B2B Payments Webinar from BlueSnapMastering B2B Payments Webinar from BlueSnap
Mastering B2B Payments Webinar from BlueSnap
Norma Mushkat Gaffin
 
Search Disrupted Google’s Leaked Documents Rock the SEO World.pdf
Search Disrupted Google’s Leaked Documents Rock the SEO World.pdfSearch Disrupted Google’s Leaked Documents Rock the SEO World.pdf
Search Disrupted Google’s Leaked Documents Rock the SEO World.pdf
Arihant Webtech Pvt. Ltd
 
Authentically Social Presented by Corey Perlman
Authentically Social Presented by Corey PerlmanAuthentically Social Presented by Corey Perlman
Authentically Social Presented by Corey Perlman
Corey Perlman, Social Media Speaker and Consultant
 

Recently uploaded (20)

Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdfMeas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
Meas_Dylan_DMBS_PB1_2024-05XX_Revised.pdf
 
Hamster Kombat' Telegram Game Surpasses 100 Million Players—Token Release Sch...
Hamster Kombat' Telegram Game Surpasses 100 Million Players—Token Release Sch...Hamster Kombat' Telegram Game Surpasses 100 Million Players—Token Release Sch...
Hamster Kombat' Telegram Game Surpasses 100 Million Players—Token Release Sch...
 
Cree_Rey_BrandIdentityKit.PDF_PersonalBd
Cree_Rey_BrandIdentityKit.PDF_PersonalBdCree_Rey_BrandIdentityKit.PDF_PersonalBd
Cree_Rey_BrandIdentityKit.PDF_PersonalBd
 
The Influence of Marketing Strategy and Market Competition on Business Perfor...
The Influence of Marketing Strategy and Market Competition on Business Perfor...The Influence of Marketing Strategy and Market Competition on Business Perfor...
The Influence of Marketing Strategy and Market Competition on Business Perfor...
 
Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...
Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...
Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...
 
Top mailing list providers in the USA.pptx
Top mailing list providers in the USA.pptxTop mailing list providers in the USA.pptx
Top mailing list providers in the USA.pptx
 
Kseniya Leshchenko: Shared development support service model as the way to ma...
Kseniya Leshchenko: Shared development support service model as the way to ma...Kseniya Leshchenko: Shared development support service model as the way to ma...
Kseniya Leshchenko: Shared development support service model as the way to ma...
 
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challenges
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challengesEvent Report - SAP Sapphire 2024 Orlando - lots of innovation and old challenges
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challenges
 
BeMetals Investor Presentation_June 1, 2024.pdf
BeMetals Investor Presentation_June 1, 2024.pdfBeMetals Investor Presentation_June 1, 2024.pdf
BeMetals Investor Presentation_June 1, 2024.pdf
 
Organizational Change Leadership Agile Tour Geneve 2024
Organizational Change Leadership Agile Tour Geneve 2024Organizational Change Leadership Agile Tour Geneve 2024
Organizational Change Leadership Agile Tour Geneve 2024
 
Bài tập - Tiếng anh 11 Global Success UNIT 1 - Bản HS.doc
Bài tập - Tiếng anh 11 Global Success UNIT 1 - Bản HS.docBài tập - Tiếng anh 11 Global Success UNIT 1 - Bản HS.doc
Bài tập - Tiếng anh 11 Global Success UNIT 1 - Bản HS.doc
 
ikea_woodgreen_petscharity_cat-alogue_digital.pdf
ikea_woodgreen_petscharity_cat-alogue_digital.pdfikea_woodgreen_petscharity_cat-alogue_digital.pdf
ikea_woodgreen_petscharity_cat-alogue_digital.pdf
 
Putting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptxPutting the SPARK into Virtual Training.pptx
Putting the SPARK into Virtual Training.pptx
 
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
Call 8867766396 Satta Matka Dpboss Matka Guessing Satta batta Matka 420 Satta...
 
Auditing study material for b.com final year students
Auditing study material for b.com final year  studentsAuditing study material for b.com final year  students
Auditing study material for b.com final year students
 
FINAL PRESENTATION.pptx12143241324134134
FINAL PRESENTATION.pptx12143241324134134FINAL PRESENTATION.pptx12143241324134134
FINAL PRESENTATION.pptx12143241324134134
 
amptalk_RecruitingDeck_english_2024.06.05
amptalk_RecruitingDeck_english_2024.06.05amptalk_RecruitingDeck_english_2024.06.05
amptalk_RecruitingDeck_english_2024.06.05
 
Mastering B2B Payments Webinar from BlueSnap
Mastering B2B Payments Webinar from BlueSnapMastering B2B Payments Webinar from BlueSnap
Mastering B2B Payments Webinar from BlueSnap
 
Search Disrupted Google’s Leaked Documents Rock the SEO World.pdf
Search Disrupted Google’s Leaked Documents Rock the SEO World.pdfSearch Disrupted Google’s Leaked Documents Rock the SEO World.pdf
Search Disrupted Google’s Leaked Documents Rock the SEO World.pdf
 
Authentically Social Presented by Corey Perlman
Authentically Social Presented by Corey PerlmanAuthentically Social Presented by Corey Perlman
Authentically Social Presented by Corey Perlman
 

Investing in Portugal - Portuguese Tax System at a Glance [Episode 02]

  • 1. 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
  • 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 UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
  • 3. STORESTORE UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT ...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. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
  • 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. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
  • 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. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
  • 7. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT PERSONAL INCOME TAX (IRS) PERSONAL INCOME TAX (IRS)
  • 8. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT 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/ UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
  • 10. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT 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. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT
  • 12. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT MUNICIPAL PROPERTY TAX (IMI) MUNICIPAL PROPERTY TAX (IMI)
  • 13. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT 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. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT MUNICIPAL PROPERTY TRANSFER TAX (IMT) MUNICIPAL PROPERTY TRANSFER TAX (IMT)
  • 15. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT 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. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT VALUE ADDED TAX (VAT) VALUE ADDED TAX (VAT)
  • 17. UWU SOLUTIONS | WWW.UWU.PT | COMERCIAL@UWU.PT 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