Portugal: Council of Ministers approves privileged tax regimes list to align with EU
Portugal's Council of Ministers has approved an amendment to the General Tax Law to replace the country's existing list of countries, territories and regions with privileged tax regimes with the EU list of non-cooperative jurisdictions, aligning its
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Kyrgyzstan, Portugal negotiate income tax treaty
Kyrgyzstan and Portugal are holding negotiations on a proposed income tax treaty, according to the Ministry of Economy and Commerce of the Kyrgyz Republic on 24 June 2026. The treaty is intended to strengthen bilateral trade and economic
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Portugal further extends CIT deadline for Form 22 filing, payment
Portugal has granted a further extension for the submission of the periodic corporate income tax return (Form 22) and the corresponding payment for the 2025 tax period, moving the deadline from 19 June to 30 June 2026. The extension was announced
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Portugal adopts GIR for Pillar Two reporting, compliance
Portugal has published Ordinance No. 255/2026/1 in the Official Gazette on 12 June 2026, approving the official GloBE Information Return (GIR) for the country's global minimum tax regime. The ordinance adopts the standardised GIR form and
See MorePortugal extends first Global Minimum Tax filing deadline
Portugal's Tax and Customs Authority has published Order No. 76/2026-XXV of 3 June 2026, extending the deadline for submitting the GloBE Information Return (GIR) and the top-up tax settlement required under Article 45(1)(b) and (c) of Law No.
See MorePortugal introduces housing tax incentives to expand affordable rental market
Portugal has introduced a broad package of tax incentives and housing reforms through Decree-Law No. 97/2026 on 20 May 2026, with measures aimed at increasing housing supply and supporting moderate-priced homes for the middle class and first-time
See MorePortugal gazettes DAC8 crypto reporting, DAC9 Pillar Two information exchange rules
Portugal has published Law No. 26/2026 of 3 June 2026, implementing Council Directive (EU) 2023/2226 (DAC8) and Council Directive (EU) 2025/872 (DAC9). The legislation establishes a comprehensive framework for administrative cooperation in tax
See MorePortugal issues VAT group regime return form, filing rules
Portugal published Ordinance No. 244/2026/1 in its Official Gazette on 1 June 2026, approving the VAT declaration (return) form and accompanying instructions for the newly introduced VAT Group Regime (Regime de Grupos de IVA). The ordinance
See MorePortugal clarifies GIR filing relief under global minimum tax regime
The Portuguese Tax and Customs Authority has issued guidance on the filing of the Information Return on the Top-Up Tax (GIR return) under the Global Minimum Tax Regime (GMTR/Pillar Two), following a common understanding published by the OECD on 18
See MorePortugal approves DAC8 crypto-asset reporting, DAC9 Pillar Two information exchange
Portugal’s Assembly of the Republic has approved Assembly Decree 69/XVII (Draft Law 64/XVII/1), setting out the transposition of two EU tax cooperation directives covering crypto-assets and global minimum tax reporting, according to the
See MorePortugal extends 2025 corporate income tax filing deadline
The Portuguese Tax and Customs Authority has extended the deadline for submitting the annual corporate income tax return (Modelo 22) and the corresponding payment for the 2025 tax year to 19 June 2026, without any penalties or surcharges. The
See MorePortugal cuts ISP minimum fuel tax rates amid Middle East crisis
Portugal has approved a temporary reduction in the minimum unit tax rates applied to petroleum and energy products under ISP (Imposto sobre os Produtos PetrolÃferos e Energéticos), in response to rising energy costs linked to the Middle East
See MorePortugal: Court confirms foreign income faces municipal surcharge
Portugal’s Supreme Administrative Court has ruled that foreign-source income is generally liable for municipal surcharge unless it can be attributed to a foreign permanent establishment. The judgment, issued on 25 February 2026, followed a case
See MorePortugal sets 2025 corporate municipal surcharge rates
Portugal’s Tax and Customs Authority has issued Circular Letter No. 20288/2026 on 2 February 2026, outlining municipal surcharge (derrama municipal) rates applicable to corporate taxable profits for the 2025 fiscal year. The circular specifies
See MorePortugal: Tax and Customs Authority updates monthly withholding tax rates for 2026
The Portuguese Tax and Customs Authority issued the Order of 5 January 2026, introducing new monthly withholding tax tables reflecting the updated personal income tax brackets set by the 2026 State Budget Law. Rates now range from 12.50% on
See MorePortugal: Government updates withholding tax rates for 2026
The Portuguese government has set new monthly withholding tax rates for employment and pension income in mainland Portugal for 2026 through Order No. 233-A/2026, issued on 6 January 2026. The changes reflect updates introduced in the 2026 State
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Portugal gazettes 2026 state budget law, updates income tax brackets
Portugal has gazetted the State Budget Law for 2026 (Law No. 73-A/2025) on 30 December 2025, introducing a series of fiscal recalibrations aimed at balancing social relief with targeted economic incentives. While maintaining several extraordinary
See MorePortugal extends deadline for Global Minimum Tax filing
Portugal has extended the deadline for submitting the Registration Declaration (Modelo 62) under the Global Minimum Tax (GMT) regime. The extension is outlined in Order No. 158/2025 - XXV of 12 December 2025. The extension applies to entities
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