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Business-Friendly Environment
Portugal provides a favorable business environment and is considered as one of the ideal locations to establish a business. The country has a national network of accelerators and incubators to help entrepreneurs navigate the legal landscape and promote growth. Portugal's startup ecosystem is continuously expanding, contributing 1.1% to the gross domestic product (GDP) and has successfully incubated several unicorn companies, demonstrating its position as an innovative business hotspot.
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Strong Intellectual Property Protection
Portugal has a sound legal framework to protect intellectual property, covering a wide range of rights including patents, designs, trademarks, copyrights, and more. The Industrial Property Office plays a crucial role in protecting and promoting industrial property, providing valuable assistance to entrepreneurs in meeting legal requirements.
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Tax Incentives and U.S.-Portugal Tax Treaty
The tax treaty between the U.S. and Portugal allows citizens of both countries to avoid double taxation. Furthermore, Portugal offers many tax incentives for global companies, even if they do not operate or reside in Portugal. These tax incentive measures are part of the Portuguese government's efforts to attract global investments and create a friendly business environment for U.S. companies.
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Young, Talented, and Economical Workforce
The enrollment in Portuguese universities has reached a new high in recent years, generating many highly skilled graduates. Despite the wage increases in the technology industry, the cost of talent in Portugal remains significantly lower than other popular talent centers such as Paris, Dublin, Berlin, and London.
Tax Info
Enter Dynamic Page- General CIT Rate
- 21
- CIT Return Due Date
- The last day of the fifth month after the end of the tax year.
- CIT Payment Due Date
- The last day of the fifth month after the end of the tax year.
- CIT Estimated Payment Due Date
- Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 25/25/25
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 25/0-25/25
- General VAT Rate
- 23
- General Capital Gain Tax Rate
- 25 (same as the normal CIT rate for corporations)
- Composite Effective Average Tax Rate
- 28.42%
- Composite Effective Marginal Tax Rate
- 16.01%
Administrative Regions
- 01 - Aveiro District
- 02 - Beja District
- 03 - Braga District
- 04 - Bragança District
- 05 - Castelo Branco District
- 06 - Coimbra District
- 07 - Évora District
- 08 - Faro District
- 09 - Guarda District
- 10 - Leiria District
- 11 - Lisbon District
- 12 - Portalegre District
- 13 - Porto District
- 14 - Santarém District
- 15 - Setúbal District
- 16 - Viana do Castelo District
- 17 - Vila Real District
- 18 - Viseu District
- 20 - Azores
- 30 - Madeira
Belonging Jurisdiction
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EEA - European Economic Area
European Economic AreaLearn MoreEuropean Economic Area -
EU - European Union
European UnionLearn MoreEuropean Union -
PT - Portugal
Portuguese RepublicLearn MorePortuguese Republic -
WORLD - Global
EarthLearn MoreEarth
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