Not everything is limited to the reduction of the Corporate Income Tax rate from 20% to 19%, nor to the application of the reduced rate of 15% on the first EUR 50,000 for

The Portuguese Tax and Customs Authority recently clarified the VAT framework for non-residential (commercial) sublease contracts that include associated costs, through Binding Information No. 29156, with a resolution date of January 26, 2026,

Tax Inspection Procedure in Portugal: what you really need to know A tax inspection may affect any taxpayer, whether a company or an individual, and often arises when least expected. Knowing when, why

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

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