Latest news and stories about corporate tax in Portugal for expats and residents.
Analytical guide to February tax and reporting deadlines for businesses and households in Portugal, compiled by EContas. The piece maps key obligations to the Tax and Customs Authority (AT) and Social Security — notably the Day 2 submission of Corporate Income Tax (IRC) and Personal Income Tax (IRS) model declarations — and flags other relevant liabilities such as IUC (vehicle tax) and AIMI (additional municipal property tax).
Analytical overview of the likely 2026 changes affecting Portuguese companies: reforms to IRC (corporate income tax) and accounting rules are expected to reshape tax liabilities, incentives and compliance obligations. Key areas to watch are adjustments to IRC rates and base-broadening measures, revisions to the SIFIDE R&D credit regime, changes to Zona Franca/free‑zone incentives, and tighter anti‑avoidance and transfer‑pricing rules. Parallel accounting and reporting shifts — including greater digital filing, enhanced transparency requirements and closer alignment with international standards — will raise compliance costs, alter timing of tax recognition and create cash‑flow implications. The net impact will vary by firm size and structure: SMEs may face disproportionate administrative burdens while multinationals must rework cross‑border planning. Practical priorities for businesses are to update accounting systems, revalidate eligibility for incentives (notably SIFIDE and Zona Franca regimes), review transfer‑pricing and tax provisioning, and engage advisers early to manage transitional rules and optimise outcomes.
The tax authority has restricted the scope of extraordinary rent support granted to companies by determining that the corporate income tax (IRC) benefit cannot reduce the tax liability below 90% of what would be due without this mechanism, despite the measure allowing taxable income related to rent gains to be lowered to 87%.
Green light for member states to create a tax at the national level. A common rate for all European Union countries, as advocated by the Portuguese Finance Minister, is unlikely to move forward.
Parliament approved today in a final vote new rules for information exchange with tax authorities regarding minimum corporate income tax and sanctions for crypto-asset service providers that fail to report data to the tax administration.
The head of the Order of Certified Accountants (OCC) warns that financial professionals must maintain 'firmness' regarding the tax calendar and expresses concern over the 'few' corporate income tax (IRC) returns that have been submitted. At a time when the filing period for the Model 22 form is underway, Paula Franco considers...
Parliament approved today in general terms rules for the exchange of information with tax authorities regarding the minimum corporate income tax and sanctions for crypto-asset service providers that fail to report data to the tax administration.
The Liberal Initiative (IL) and the Communist Party (PCP) abstained, with no votes cast against the measure.
European Union finance ministers are advocating for a levy on the windfall profits of energy companies.
The initiative “forgoes general revenue, but stimulates the local economy, creates income and generates value,” argues Joaquim Amaral, Mayor of Nelas.
The Finance Ministry has decided to grant the environmental association WWF Portugal an exemption from IRC (Corporate Income Tax) in the scope of its activities regarding nature conservation and the reduction of human impact on the environment. The tax exemption, published in the Diário da República this Thursday, is due to its status as an organization.
The article does not specifically mention Portugal. Instead, it discusses concerns raised by the Socialists and Democrats regarding a US-EU tax deal brokered in January, which exempts American multinationals from parts of a global minimum corporate tax agreement aimed at curbing tax competition. The S&D group urges EU Commissioner Hoekstra to reveal the economic impact and revenue losses for EU countries, emphasizing the potential distortion of fair taxation and the risk of corporate relocations. The broader context involves Europe's need to develop alternative tax strategies to ensure fair digital and corporate taxation, especially as the US deal undermines the original global agreement aimed at increasing EU tax revenues and promoting tax justice.
The state was allegedly defrauded of approximately 140,000 euros in corporate income tax for the year 2017. The businessman had already been charged in 2025 in another case of qualified fraud.
Mafalda Alves, partner in charge of the Tax Department at SRS Legal, has experience in national and international tax practice, with a particular focus on advising on corporate and individual wealth restructurings, real estate transactions and international tax law. With around 20 years' experience, she specialises in tax matters for companies and private individuals, as well as in ...
The Secretary of State for Fiscal Affairs rejected on Thursday that changes to the SIFIDE tax regime amount to an 'easing of control' over benefits to companies, and announced a working group to carry out a thorough assessment of the rules. “This proposal does not bring — in fact, it is the opposite — any easing of control,” she said ...
On Thursday the bill repealing the tax incentive for innovation through investment in funds is being debated. The scheme, used by companies for tax optimisation and which channelled millions of euros into venture capital funds, has faced repeated criticism over the years from bodies such as the IGF (Inspectorate‑General of Finance).
The tax authority is carrying out the final calculation of the taxes related to EDP's sale of its dams to Engie, because the €335.2 million identified in the criminal inquiry is a provisional figure, the director of the Tax Authority said.
