2.1ÌýÌýÌýÌý Withholding income tax
Taxes on personal Income
Tax residents in Portugal are typically taxed on their worldwide income at progressive rates varying from 13% to 48% (without prejudice of the additional solidarity rate, see 2.3).
Non-residents are typically taxed at a flat rate of 25% on income considered to have been obtained in the Portuguese territory, mentioned in Personal Income Tax Code, Art 18.
Please note that this is a general rule and may not apply if there is a double taxation treaty in force (6.2).
The upper and lower limits of taxable income brackets will be updated each year using the variation of GDP data published by the National Institute of Statistics in the third quarter of the year prior to the entry of
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Web page updated on 21 Mar 2025 09:45