Key metrics
Essential numbers for investing in Portugal.
Corp tax
21 %
Capital gains
28 %
VAT
23 %
Min. residency
183 j
Real estate investment
Real estate capital gains and rental income taxation in Portugal.
Resident
28 %Property gains at progressive rates (max 48%) or 28% flat. Primary residence exempt. Rental income at progressive rates.
Investment structures
Vehicles to hold assets or stakes in Portugal.
Crypto investment
Crypto asset taxation for investors in Portugal.
Capital gains
28 %
Crypto swap
Taxable
Reporting
Required
28% on crypto gains held less than 365 days. Full exemption if held over 1 year. Crypto-to-crypto swaps are taxable. Mandatory reporting.
Learn more
Portugal tax
Brackets, contributions, simulator
View guideCompany in Portugal
Structures, corp tax, free zones
View guideExpatriate to Portugal
Exit tax, residency, treaties
View guideCrypto Portugal
Capital gains, regulation
View guideSimulator
Compare your taxation
View guideInvestment ranking
All countries compared
View guide* Indicative data. Amounts, rates and conditions may vary. Consult a professional for your investment situation in Portugal.