The Global Minimum Tax Regime (RIMG), approved by Law No. 41/2024 of November 8, implements in Portugal the EU Directive 2022/2523 – OECD Pillar 2, establishing a 15% effective minimum tax for multinational
Maintenance of the reduced VAT rate in urban rehabilitation To date, the Portuguese Government has not amended the regime of the reduced 6% VAT rate for urban rehabilitation, maintaining this tax incentive as
This law introduced a significant readjustment in the size criteria that determine the classification of companies as micro, small, medium or large. The aim is to bring Portugal into line with European standards
Model Declaration 62 and the respective instructions for completing it have now been approved by Order No. 290/2025/1 of 2 September, whereby companies must report the start of application of the Global Minimum
OE2026 — Menos retórica, mais compliance — A Análise crítica por imposto A Proposta de Orçamento do Estado para 2026 (OE2026) é um exercício de continuidade com poucas ruturas e várias “afinações” técnico-fiscais:
The general rate, currently at 20%, will fall to 19% next year, 18% in 2027 and 17% from 2028 onwards. In addition to the reduction in the general rate, a reduction in the
Parlamento aprovou, esta quarta-feira, na especialidade, a proposta de lei do Governo que prevê uma redução gradual da taxa de IRC ao longo dos próximos três anos. Segundo o plano definido pelo Executivo,
Según el plan definido por el Ejecutivo, el tipo del Impuesto sobre la Renta de las Personas Jurídicas será del 19 % en 2026, del 18 % en 2027 y del 17 %
En el marco de la Ley de Presupuestos del Estado para 2025 (Ley n.º 45-A/2024, de 31 de diciembre), se introdujo un régimen de exención del Impuesto sobre la Renta de las Personas
Under the State Budget for 2025 (Law No. 45-A/2024 of December 31), a new exemption regime from Personal Income Tax (IRS) and Social Security contributions was introduced for productivity bonuses, performance-related payments, profit-sharing
