Lisbon · Portugal
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Portugal × Tax & International Structuring
Tax & International Structuring in Portugal
Tax and structuring for businesses, investments and deals that cross borders. In Portugal, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Tax & International Structuring professional in Portugal for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Portugal at a glanceWestern Europe
Lisbon · Tuesday 3 November
20:00
Local time
- Currency
- EUR
- Working week
- Monday – Friday
- Dialling code
- +351
- Region
- Western Europe
What the rules say in Portugal
Tax & International Structuring, the essentials
From the Portugal market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research100% of statements checked against a source23 checked against an official source23 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
A flat corporate income tax (IRC) rate of 19 percent applies to companies resident in mainland Portugal, with a reduced 15 percent rate on the first EUR 50,000 of taxable income for SMEs and small mid-caps.
Mainland Portugal; the standard rate is 13 percent and the SME rate 10.5 percent in Madeira and the Azores.PwC Worldwide Tax Summaries · checked 2026-10-19Law 64/2025 reduces the general IRC rate to 19 percent for tax periods beginning on or after 1 January 2026, 18 percent from 1 January 2027 and 17 percent from 1 January 2028.
The 2027 and 2028 rates are legislated but not yet in force at the date of research.PwC Worldwide Tax Summaries · checked 2026-10-19A municipal surtax (derrama) of up to 1.5 percent of taxable income applies in some municipalities, and a state surtax applies at 3 percent above EUR 1.5 million, 5 percent above EUR 7.5 million and 9 percent above EUR 35 million of taxable profit.
Madeira and the Azores apply regional surtaxes at lower rates.PwC Worldwide Tax Summaries · checked 2026-10-19The standard VAT rate in mainland Portugal is 23 percent, with reduced rates of 13 and 6 percent.
Madeira: 22, 12 and 4 percent; Azores: 16, 9 and 4 percent.PwC Worldwide Tax Summaries · checked 2026-10-19Domestic withholding tax on dividends, interest and royalties paid to non-resident companies is 25 percent, rising to 35 percent for blacklisted jurisdictions.
Dividends are exempt for qualifying EU, EEA or treaty-state parents holding at least 10 percent for one year; interest and royalties are exempt where the EU Interest and Royalties Directive applies.PwC Worldwide Tax Summaries · checked 2026-10-19Portugal's global minimum tax regime (RIMG) implementing Pillar Two was enacted by Law 41/2024 of 8 November 2024.
Large groups within the Pillar Two scope.PwC Worldwide Tax Summaries · checked 2026-10-19Decree-Law 170/2026 extends the SIFIDE II R&D tax incentive through 2026.
R&D investment; rules for R&D investment funds changed.PwC Worldwide Tax Summaries · checked 2026-10-19Foreign shareholders need a Portuguese tax number (NIF); residents outside the EU and EEA must appoint a Portugal-resident representative or join an electronic notification channel.
Non-resident shareholders.AICEP Portugal Global (Agency for Investment and Foreign Trade of Portugal) · checked 2026-10-19
Read the full guide: Tax, accounting and reporting
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
WONE Global Partners in Portugal
Professionals working here
No named lead for Tax & International Structuring yet — these WONE Global professionals already work in Portugal and can bring the right local colleague in.
Lisbon · Portugal
Lisbon · PortugalWONE Global Partner · Portugal
Hugo Ribeiro
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Portugal.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Portugal
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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