🇵🇹 Portugal · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Portugal taxes personal income (IRS), corporate profits (IRC) and VAT (IVA), run by the Autoridade Tributária (AT). Tax residents are taxed on worldwide income; special regimes for new residents have changed, so verify current rules.
Portugal's taxes are administered by the Autoridade Tributária (AT): personal income tax (IRS), corporate tax (IRC) and VAT (IVA). Tax residents are taxed on worldwide income.
- The AT administers IRS, IRC and IVA.
- Tax residents are taxed on worldwide income.
- IVA (VAT) applies to most goods and services.
Step-by-step
- 1
Determine your residency
You are generally Portuguese tax-resident if you spend over 183 days in Portugal or keep a habitual home there; residents are taxed on worldwide income.
- 2
Get a tax number (NIF)
Obtain a Portuguese tax number (NIF) to work, bank and deal with the tax authority (Autoridade Tributária).
- 3
Understand the taxes that apply
Identify personal income tax (IRS), VAT (IVA) for businesses, social-security contributions, and municipal property tax if you own property.
- 4
Check any incoming-resident regime
The old Non-Habitual Resident (NHR) regime closed to new entrants; a successor incentive (IFICI) may apply to some — check current eligibility.
- 5
File the IRS return
File the annual IRS return between April and June for the previous year.
- 6
Pay, keep records and get advice
Pay or receive any adjustment, keep records, and get advice on the incoming-resident incentives.
Checklist
- Residency determined (183 days / habitual home)
- Tax number (NIF)
- Applicable taxes identified (IRS, IVA, social security, municipal property tax)
- Incoming-resident regime (NHR/IFICI) checked
- IRS return filed (Apr–Jun)
- Adjustment paid/received
- Records kept
- Advice on incoming-resident incentives
Official authorities
- Autoridade Tributária e Aduaneira
Tax portal — income tax, corporate tax and IVA.
Frequently asked questions
When am I a Portuguese tax resident?
Generally if you spend more than 183 days in Portugal or have your habitual home there; residents are taxed on worldwide income.
What happened to the NHR regime?
The classic Non-Habitual Resident regime was closed to new entrants and replaced by a narrower incentive; verify the current rules before relying on tax benefits.
What is the IVA rate?
IVA applies at a standard rate with reduced rates for some goods and services, and different rates in the autonomous regions.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- ePortugal — Citizen and business services incl. residence and foreign-resident matters
- Tax Portal (Portal das Finanças) — Portuguese income tax (IRS), VAT (IVA), and tax number (NIF)
- AICEP Portugal Global — Foreign investment and trade promotion