[{"data":1,"prerenderedAt":1248},["ShallowReactive",2],{"compare-pair-argentina-vs-portugal":3,"compare-argentina-portugal":99},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":51,"flagA":61,"flagB":62,"heroImage":63,"lastUpdated":64,"meta":65,"metaDescription":66,"metaTitle":67,"navigation":68,"path":69,"relatedCompares":70,"seo":77,"stem":78,"verdict":79,"winners":83,"__hash__":98},"compare\u002Fcompare\u002Fargentina-vs-portugal.md","Argentina vs Portugal taxes",[9,10,11],"People whose life, peso cashflow and operations are in Argentina","Residents who can live with Bienes Personales on worldwide assets","Founders already inside the Argentine payroll and VAT system",[13,14,15],"EU-bound families who want no general wealth tax","Companies that prefer 19% mainland CIT","People who would rather pay AIMI on a house than 0.50% to 1.00% on net assets",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Argentina is a high-tax, worldwide system for residents. Personal income tax is 5% to 35%. Corporate tax is 25% to 35% on indexed brackets. Many capital gains fall in a 5% to 15% range depending on the asset and currency. Dividends generated from 2018 onward generally face 7% withholding. VAT is 21%. The distinctive extra is the federal personal assets tax, Bienes Personales, shown on ARCA's general FY2025 table at 0.50% to 1.00%, with a general minimum and a home exemption cap that should be checked for the relevant year. There is no federal inheritance tax, but Buenos Aires Province has a gift and inheritance tax. Provincial gross income tax, stamp tax, bank debits and credits tax, and payroll social security all add cost. Income-tax and wealth-tax tables are inflation-indexed, so bracket checks matter every year.",[20,24,25],{},"Portugal is a high-visibility EU system: 12.5% to 48% IRS, 19% mainland corporate tax from 2026, 28% default tax on dividends and many capital gains, and 23% mainland VAT. It has no general net wealth tax and no inheritance tax. Close family is exempt from the 10% stamp duty on gratuitous transfers; other gifts can still face stamp duty. The annual extra on wealth is AIMI on higher-value residential property and building land, plus ordinary IMI, not a tax on worldwide financial assets.",[20,27,28],{},"The constraint is Argentina's personal assets tax versus Portugal's property-only AIMI. A resident with a large securities portfolio can owe Argentine wealth tax every year even if the PIT headline is 35%. In Portugal, that same portfolio is generally outside an annual net-worth tax; a high-value Portuguese home can still trigger AIMI at 0.7% for individuals after the EUR 600,000 deduction, with higher marginal rates above EUR 1 million and EUR 2 million.",[20,30,31],{},"Choose Portugal for EU residence, 19% companies, and no general wealth tax. Choose Argentina when the life is already there, and do not treat 35% PIT as a win against 48% without adding Bienes Personales and 21% VAT. IFICI and other Portuguese new-resident reliefs are limited; they are not a default 0% regime for every arrival.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Argentina","argentina","Portugal","portugal",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard VAT","21%","23% mainland",{"label":48,"valueA":49,"valueB":50},"Wealth","Personal assets tax 0.50%-1.00%","No general wealth tax; AIMI on higher-value property",[52,55,58],{"question":53,"answer":54},"Is Argentina or Portugal better for tax?","Portugal is usually better for companies, EU access and the absence of a general wealth tax. Argentina can be lighter on the 35% personal headline and some capital gains, but Bienes Personales, 21% VAT and 25%–35% CIT weigh heavily.",{"question":56,"answer":57},"Does Portugal have a wealth tax?","Portugal has no general net wealth tax. AIMI is an additional tax on higher-value urban residential property and building land after a EUR 600,000 individual deduction, or EUR 1.2 million for joint filers.",{"question":59,"answer":60},"Does Argentina tax worldwide assets?","Yes for residents. The federal personal assets tax generally covers worldwide assets, with a home exemption cap. Non-residents are taxed mainly on Argentine-source income and local assets.","🇦🇷","🇵🇹","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Argentina vs Portugal tax comparison for 2026. Compare 5%–35% PIT and 0.50%–1.00% personal assets tax with Portugal's 12.5%–48% IRS, 19% CIT and AIMI on property only.","Argentina vs Portugal taxes (2026): wealth tax vs AIMI",true,"\u002Fcompare\u002Fargentina-vs-portugal",[71,74],{"title":72,"path":73},"Brazil vs Portugal","\u002Fcompare\u002Fbrazil-vs-portugal",{"title":75,"path":76},"Portugal vs Spain","\u002Fcompare\u002Fportugal-vs-spain",{"title":7,"description":22},"compare\u002Fargentina-vs-portugal",[80,81,82],"Argentina can look lighter on the personal income-tax headline, with 5% to 35% versus Portugal's 12.5% to 48%. The wealth comparison runs the other way: Argentina levies a federal personal assets tax of 0.50% to 1.00% on the general table, while Portugal has no net wealth tax and only AIMI on higher-value residential property.","The non-rate constraint is what each country puts on the annual balance sheet. Argentine residents are taxed on worldwide income and worldwide assets. Portugal residents are taxed on worldwide income, but the annual extra on wealth is property-based AIMI, not a net-worth tax on financial assets.","Choose Portugal for an EU base, 19% mainland corporate tax, and no general wealth tax. Choose Argentina only when life and operations are already Argentine, and model Bienes Personales, 21% VAT and 25% to 35% corporate tax as a package, not as a 35% PIT comparison.",[84,88,92,95],{"taxType":85,"winner":86,"note":87},"Personal income tax","A","Argentina's personal scale is 5% to 35%; Portugal's 2026 IRS table is 12.5% to 48% before solidarity surcharges.",{"taxType":89,"winner":90,"note":91},"Corporate tax","B","Portugal's mainland corporate rate is 19%; Argentina's corporate scale is 25% to 35%.",{"taxType":93,"winner":86,"note":94},"Capital gains tax","Argentina commonly taxes gains at 5% to 15% depending on the asset and currency; Portugal commonly applies 28%.",{"taxType":96,"winner":90,"note":97},"Wealth tax","Portugal has no general net wealth tax and only AIMI on higher-value property; Argentina's personal assets tax is 0.50% to 1.00% on the general FY2025 table.","DQtsIGnGZumH4Ilh5ovxtg2C3Hde1LtZNcQrcb3PpwQ",{"a":100,"b":660},{"index":101,"details":204},{"id":102,"title":103,"bestFor":104,"body":110,"country":36,"countryFacts":117,"countrySlug":37,"description":114,"excerpt":40,"extension":41,"faqs":123,"flag":61,"heroImage":40,"howItWorks":133,"lastUpdated":136,"meta":137,"metaDescription":138,"metaTitle":139,"navigation":68,"otherTaxes":140,"pageType":162,"path":163,"relatedFormations":164,"relatedGuides":165,"seo":166,"stem":167,"summaryCards":168,"taxBracketSections":181,"taxBrackets":182,"taxRates":183,"taxSlug":40,"taxType":40,"visas":195,"watchOut":199,"__hash__":203},"taxes\u002Fcountry\u002Fargentina\u002Findex.md","Taxes in Argentina",[105,106,107,108,109],"Residents","Employees","Founders","Investors","Expats",{"type":17,"value":111,"toc":115},[112],[20,113,114],{},"Argentina's tax system is driven by progressive income tax, a recurring personal assets tax, dividend withholding and heavy payroll and consumption taxes. The useful planning work is not just the headline rates, but who is resident, which assets sit in scope and which provincial taxes still apply.",{"title":33,"searchDepth":34,"depth":34,"links":116},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},"South America","ARS","25+","No","Not listed",[124,127,130],{"question":125,"answer":126},"Is Argentina a high-tax country?","Yes. Argentina taxes residents on worldwide income and assets, has progressive personal income tax, a personal assets tax, VAT, payroll social security and dividend withholding tax.",{"question":128,"answer":129},"Does Argentina have a wealth tax?","Yes. Argentina has a federal personal assets tax, known as Bienes Personales. ARCA’s general FY2025 table ranges from 0.50% to 1.00%; the thresholds and rates should be checked for the relevant fiscal year. Residents are generally taxed on worldwide assets.",{"question":131,"answer":132},"Is Argentina good for founders and investors?","It can work, but only with careful planning. The headline rates are much higher than in Gulf-style low-tax jurisdictions, and provincial taxes, payroll costs and withholding rules matter a lot.",[134,135],"Residents are taxed on worldwide income and worldwide assets, while non-residents are taxed mainly on Argentine-source income and local assets. That makes residence, withholding and foreign tax credits central to almost every Argentina tax planning question.","Argentina also has a 7% dividend withholding tax for profits generated from 2018 onward, 21% VAT, provincial gross income tax, bank debits and credits tax, and material payroll social security costs. The 2026 income tax and wealth tax tables are inflation-indexed, so bracket checks matter every year.","May 2026",{},"Argentina tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, capital gains tax, VAT and payroll costs.","Taxes in Argentina: income, wealth, corporate and dividend tax (2026)",[141,145,148,152,155,158],{"title":142,"slug":143,"icon":144},"Income tax","income-tax","💼",{"title":96,"slug":146,"icon":147},"wealth-tax","💰",{"title":149,"slug":150,"icon":151},"Inheritance tax","inheritance-tax","🏛️",{"title":93,"slug":153,"icon":154},"capital-gains-tax","📈",{"title":89,"slug":156,"icon":157},"corporate-tax","🏢",{"title":159,"slug":160,"icon":161},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fargentina",[],[],{"title":103,"description":114},"country\u002Fargentina\u002Findex",[169,172,175,178],{"label":142,"value":170,"note":171},"5%-35%","Progressive PIT",{"label":96,"value":173,"note":174},"0.50%-1.00%","FY2025 general table",{"label":89,"value":176,"note":177},"25%-35%","Indexed brackets",{"label":93,"value":179,"note":180},"5%-15%","Asset and currency dependent",[],[],[184,186,187,189,190,191,193],{"label":142,"value":170,"badge":185},"Progressive",{"label":96,"value":173},{"label":149,"value":188},"No federal tax",{"label":93,"value":179},{"label":89,"value":176},{"label":159,"value":192},"7%",{"label":194,"value":45},"VAT",[196],{"title":197,"path":198,"icon":61},"Argentina Digital Nomad Visa","\u002Fvisas\u002Fargentina-digital-nomad-visa",[200,201,202],"Argentina is not low-tax. Provincial gross income tax, stamp tax, bank debits and credits tax, VAT, payroll charges and local filing rules can easily change the real tax cost.","The personal assets tax is filed annually and the rate schedule changes by fiscal year. For 2025 filings, ARCA shows a general minimum of ARS 384,728,044.57 and a home exemption cap of ARS 1,346,548,155.99.","Buenos Aires Province has a gift and inheritance tax, so \"no federal inheritance tax\" does not mean no succession tax risk anywhere in the country.","aUW4FrxB-FHtn2tJAlwGOR3H2Iv7YbXG1iQz6gJW9tY",{"income-tax":205,"corporate-tax":308,"capital-gains-tax":378,"dividend-tax":449,"wealth-tax":518,"inheritance-tax":593},{"id":206,"title":207,"bestFor":208,"body":210,"country":36,"countryFacts":217,"countrySlug":37,"description":214,"excerpt":40,"extension":41,"faqs":218,"flag":61,"heroImage":63,"howItWorks":228,"lastUpdated":136,"meta":231,"metaDescription":232,"metaTitle":233,"navigation":68,"otherTaxes":234,"pageType":240,"path":241,"relatedFormations":242,"relatedGuides":243,"seo":244,"stem":245,"summaryCards":246,"taxBracketSections":261,"taxBrackets":262,"taxRates":291,"taxSlug":143,"taxType":142,"visas":302,"watchOut":303,"__hash__":307},"taxes\u002Fcountry\u002Fargentina\u002Fincome-tax.md","Income tax in Argentina",[106,209,107,109,108],"Freelancers",{"type":17,"value":211,"toc":215},[212],[20,213,214],{},"Argentina income tax is progressive and highly payroll-driven. If you want the real rate, you have to include withholding, deductions and social security, not just the headline bracket.",{"title":33,"searchDepth":34,"depth":34,"links":216},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[219,222,225],{"question":220,"answer":221},"Do expats pay income tax in Argentina?","Yes, if they are Argentine tax residents. Residents are taxed on worldwide income. Non-residents are generally taxed only on Argentine-source income.",{"question":223,"answer":224},"Do employees file income tax returns in Argentina?","Not always. Employees with only payroll income usually rely on employer withholding, but self-employed people and taxpayers with other income often need an annual return.",{"question":226,"answer":227},"What is the top income tax rate in Argentina?","The top personal income tax rate is 35%. For the January to June 2026 payroll table, that rate applies above ARS 60,750,913.96 of cumulative net taxable income.",[229,230],"Argentina income tax is progressive for individuals. Residents are taxed on worldwide income, while non-residents are taxed only on Argentine-source income. Salary, self-employment income, rental income, interest and many capital gains can all fall into the annual system.","For employees, ARCA updated the article 94 withholding scale for remunerations paid in January to June 2026. The top 35% bracket starts at ARS 60,750,913.96 of cumulative net taxable income in that semester. Payroll withholding, Form 572 deductions, and social security contributions are all part of the real take-home pay calculation.",{},"Argentina income tax guide for residents and expats. See the 2026 progressive rate table, payroll withholding, social security costs and filing notes.","Argentina income tax: rates, brackets and expat rules (2026)",[235,236,237,238,239],{"title":96,"slug":146,"icon":147},{"title":149,"slug":150,"icon":151},{"title":93,"slug":153,"icon":154},{"title":89,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"tax","\u002Fcountry\u002Fargentina\u002Fincome-tax",[],[],{"title":207,"description":214},"country\u002Fargentina\u002Fincome-tax",[247,249,253,257],{"label":85,"value":170,"note":248},"Progressive scale",{"label":250,"value":251,"note":252},"Highest bracket tax","35%","2026 top rate",{"label":254,"value":255,"note":256},"Employee social security","17%","Payroll withholding",{"label":258,"value":259,"note":260},"Tax return","Usually annual","Payroll-only employees may not file",[],[263,267,271,274,277,280,283,286,289],{"band":264,"rate":265,"note":266},"ARS 0 to 2,000,030.09","5%","January to June 2026 withholding scale.",{"band":268,"rate":269,"note":270},"ARS 2,000,030.09 to 4,000,060.17","9%","Indexed semiannual scale.",{"band":272,"rate":273},"ARS 4,000,060.17 to 6,000,090.26","12%",{"band":275,"rate":276},"ARS 6,000,090.26 to 9,000,135.40","15%",{"band":278,"rate":279},"ARS 9,000,135.40 to 18,000,270.80","19%",{"band":281,"rate":282},"ARS 18,000,270.80 to 27,000,406.20","23%",{"band":284,"rate":285},"ARS 27,000,406.20 to 40,500,609.30","27%",{"band":287,"rate":288},"ARS 40,500,609.30 to 60,750,913.96","31%",{"band":290,"rate":251},"Above ARS 60,750,913.96",[292,293,294,296,298,299],{"label":85,"value":170,"badge":185},{"label":250,"value":251},{"label":295,"value":170},"Self-employed income tax",{"label":297,"value":170},"Foreign income tax",{"label":254,"value":255},{"label":300,"value":301},"Employer social security","24%-26.4%",[],[304,305,306],"Payroll-only employees often do not owe a separate payment return, but employers still handle withholding and the annual wage reconciliation.","Social security contributions are separate from income tax and can materially reduce net pay. Employee withholdings are 17%, and employer rates are commonly 24% or 26.4% depending on the business.","Residents can usually claim foreign tax credits, but the credit is limited and does not remove Argentine filing obligations.","5QnQ0JB0Rw8ZzpE9g30SBLnW7vyZ2FfIN5F4HvI1zQA",{"id":309,"title":310,"bestFor":311,"body":315,"country":36,"countryFacts":322,"countrySlug":37,"description":319,"excerpt":40,"extension":41,"faqs":323,"flag":61,"heroImage":40,"howItWorks":333,"lastUpdated":136,"meta":336,"metaDescription":337,"metaTitle":338,"navigation":68,"otherTaxes":339,"pageType":240,"path":345,"relatedFormations":346,"relatedGuides":347,"seo":348,"stem":349,"summaryCards":350,"taxBracketSections":359,"taxBrackets":360,"taxRates":361,"taxSlug":156,"taxType":89,"visas":372,"watchOut":373,"__hash__":377},"taxes\u002Fcountry\u002Fargentina\u002Fcorporate-tax.md","Corporate tax in Argentina",[107,312,313,108,314],"Holding companies","Regional operators","Export businesses",{"type":17,"value":316,"toc":320},[317],[20,318,319],{},"Argentina's corporate tax system is progressive, indexed and layered with provincial and payroll taxes. The headline rate is only part of the picture; the filing and cash flow burden matter just as much.",{"title":33,"searchDepth":34,"depth":34,"links":321},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[324,327,330],{"question":325,"answer":326},"Does Argentina have corporate income tax?","Yes. Argentina taxes resident companies on worldwide income using a progressive bracket system with 25%, 30% and 35% rates.",{"question":328,"answer":329},"Do Argentine companies pay dividend tax?","Yes. Dividends and branch profit remittances are generally subject to a 7% withholding tax for profits generated from 2018 onward.",{"question":331,"answer":332},"Is Argentina good for companies?","It depends on the business model. The headline corporate rate can be manageable for smaller profits, but VAT, payroll, provincial taxes and withholding rules make compliance heavier than the rate alone suggests.",[334,335],"Argentina does not use a flat corporate income tax rate. Resident legal entities are taxed on worldwide income and can claim credit for similar foreign taxes paid on foreign-source income. For FY2026, the corporate tax schedule remains progressive, with 25%, 30% and 35% bands indexed to inflation.","The main distribution tax is a 7% withholding on dividends and branch profit remittances for profits generated from fiscal years beginning on or after 1 January 2018. Companies also need to model nine income-tax advances, provincial gross income tax, VAT, payroll taxes and the bank debits and credits tax.",{},"Argentina corporate tax guide for companies and founders. See the progressive 25%-35% bracket system, dividend withholding, VAT and payroll tax notes.","Argentina corporate tax: company rates and filing rules (2026)",[340,341,342,343,344],{"title":142,"slug":143,"icon":144},{"title":96,"slug":146,"icon":147},{"title":149,"slug":150,"icon":151},{"title":93,"slug":153,"icon":154},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fargentina\u002Fcorporate-tax",[],[],{"title":310,"description":319},"country\u002Fargentina\u002Fcorporate-tax",[351,352,355,357],{"label":89,"value":176,"note":177},{"label":353,"value":251,"note":354},"Top corporate rate","Large profits",{"label":159,"value":192,"note":356},"Profit distributions",{"label":194,"value":45,"note":358},"Separate from CIT",[],[],[362,364,367,369,371],{"label":363,"value":176,"badge":185},"Corporate profits tax",{"label":365,"value":366},"Standard company tax","25%",{"label":368,"value":251},"Top corporate tax",{"label":370,"value":192},"Branch profit remittance tax",{"label":194,"value":45},[],[374,375,376],"The corporate rate is not just \"35%\". Smaller profit bands are taxed at lower rates, so the effective rate depends on the taxable income level after inflation-indexed adjustments.","Do not ignore provincial gross income tax, stamp tax and bank debits and credits tax. These are separate from federal corporate income tax and can be material.","Foreign-source income, monthly instalments and transfer-pricing style documentation can matter quickly for cross-border groups.","P3dYUNIpHmYIwGHUb1d6sJm3yJ7iJEx15hkjjtYlrno",{"id":379,"title":380,"bestFor":381,"body":385,"country":36,"countryFacts":392,"countrySlug":37,"description":389,"excerpt":40,"extension":41,"faqs":393,"flag":61,"heroImage":40,"howItWorks":403,"lastUpdated":136,"meta":406,"metaDescription":407,"metaTitle":408,"navigation":68,"otherTaxes":409,"pageType":240,"path":415,"relatedFormations":416,"relatedGuides":417,"seo":418,"stem":419,"summaryCards":420,"taxBracketSections":432,"taxBrackets":433,"taxRates":434,"taxSlug":153,"taxType":93,"visas":443,"watchOut":444,"__hash__":448},"taxes\u002Fcountry\u002Fargentina\u002Fcapital-gains-tax.md","Capital gains tax in Argentina",[108,382,383,109,384],"Crypto holders","Traders","Family offices",{"type":17,"value":386,"toc":390},[387],[20,388,389],{},"Argentina capital gains tax is much less generous than a zero-tax jurisdiction, but it is still rule-based rather than uniform. The key question is what you sold, when you acquired it and whether an exemption applies.",{"title":33,"searchDepth":34,"depth":34,"links":391},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[394,397,400],{"question":395,"answer":396},"Does Argentina tax capital gains?","Yes. Argentina taxes many individual capital gains at 15%, especially gains on shares, investment fund interests, crypto and some real estate.",{"question":398,"answer":399},"Are crypto gains taxed in Argentina?","Yes. ARCA includes gains from digital-currency disposals in the cedular tax rules. Argentine-source gains can be taxed at 5% for peso transactions without an adjustment clause or 15% otherwise; sourcing and taxpayer status still matter.",{"question":401,"answer":402},"Are stock market gains taxed in Argentina?","Often yes, but some listed securities and exchange-traded instruments can be exempt if the statutory conditions are met. The treatment of bonds and funds depends on the instrument, currency and public-offering conditions.",[404,405],"Argentina does not have a blanket 0% capital gains regime for individuals. Gains from shares and participations in collective investment funds are commonly taxed at 15%. Argentine-source digital-currency gains can be taxed at 5% for peso transactions without an adjustment clause or 15% otherwise; foreign-source treatment depends on the taxpayer and transaction. Residents remain taxable on worldwide gains and non-residents are taxed only on Argentine-source gains.","Important exemptions still exist, but they are instrument-specific. Publicly offered government securities, qualifying negotiable obligations and some qualifying fund interests can be exempt; listed securities can also qualify where the statutory conditions are met. Real property acquired after 1 January 2018 is generally taxed at 15% on the actual gain.",{},"Argentina capital gains tax guide for investors and crypto holders. See the 15% rate, listed-security exemptions, real estate rules and non-resident treatment.","Argentina capital gains tax: shares, property and crypto (2026)",[410,411,412,413,414],{"title":142,"slug":143,"icon":144},{"title":96,"slug":146,"icon":147},{"title":149,"slug":150,"icon":151},{"title":89,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fargentina\u002Fcapital-gains-tax",[],[],{"title":380,"description":389},"country\u002Fargentina\u002Fcapital-gains-tax",[421,423,426,429],{"label":93,"value":276,"note":422},"Common individual rate",{"label":424,"value":179,"note":425},"Crypto gains tax","Argentine-source rules",{"label":427,"value":276,"note":428},"Share gains tax","With exemptions",{"label":430,"value":276,"note":431},"Property gains tax","Post-2018 assets",[],[],[435,437,439,441],{"label":93,"value":276,"badge":436},"Standard",{"label":438,"value":179},"Crypto capital gains tax",{"label":440,"value":276},"Shares and fund units",{"label":442,"value":276},"Real estate gains",[],[445,446,447],"Non-residents selling Argentine equities can face a 13.5% effective tax on gross proceeds or 15% on the actual gain if cost basis is documented.","A 0% gain tax does not mean a 0% transaction cost. Provincial stamp tax, real estate transfer costs and bank debit tax can still apply.","Keep acquisition records for crypto and securities. Banks, brokers and foreign tax authorities often care about cost basis even when Argentina's own rule is clear.","DVrjNHbRQaakMK9u3tFhFWq90PpdaEy5rBJxfBjE43o",{"id":450,"title":451,"bestFor":452,"body":453,"country":36,"countryFacts":460,"countrySlug":37,"description":457,"excerpt":40,"extension":41,"faqs":461,"flag":61,"heroImage":40,"howItWorks":471,"lastUpdated":136,"meta":474,"metaDescription":475,"metaTitle":476,"navigation":68,"otherTaxes":477,"pageType":240,"path":483,"relatedFormations":484,"relatedGuides":485,"seo":486,"stem":487,"summaryCards":488,"taxBracketSections":501,"taxBrackets":502,"taxRates":503,"taxSlug":160,"taxType":159,"visas":512,"watchOut":513,"__hash__":517},"taxes\u002Fcountry\u002Fargentina\u002Fdividend-tax.md","Dividend tax in Argentina",[108,312,107,109,384],{"type":17,"value":454,"toc":458},[455],[20,456,457],{},"Argentina dividend tax is mainly a withholding tax story. The local 7% rule is simple, but foreign dividends, legacy earnings and residence status can change the answer quickly.",{"title":33,"searchDepth":34,"depth":34,"links":459},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[462,465,468],{"question":463,"answer":464},"Does Argentina tax dividends?","Yes. Domestic dividends are generally subject to a 7% withholding tax, and foreign dividends can be taxed as ordinary income for Argentine residents.",{"question":466,"answer":467},"Does Argentina have dividend withholding tax?","Yes. The standard withholding tax on Argentine dividend distributions is 7% for qualifying profits from 2018 onward.",{"question":469,"answer":470},"Are foreign dividends taxed in Argentina?","For Argentine residents, yes, they can be taxed at ordinary personal income tax rates as foreign-source income. Non-residents are generally not taxed in Argentina on foreign dividends.",[472,473],"Argentine companies generally withhold 7% from dividend distributions and branch profit remittances for profits generated in fiscal years beginning on or after 1 January 2018. That is the standard Argentina dividend tax headline for local companies.","Dividends from foreign companies are different. For resident individuals, they are foreign-source income and taxed at ordinary personal income tax rates, while non-residents are generally not taxed in Argentina on them. Legacy distributions from earnings accumulated before 1 January 2018 can still fall under the old 35% equalisation tax rules.",{},"Argentina dividend tax guide for investors and founders. See the 7% withholding tax, foreign dividend treatment, legacy equalisation tax and planning notes.","Argentina dividend tax: withholding tax and company distributions (2026)",[478,479,480,481,482],{"title":142,"slug":143,"icon":144},{"title":96,"slug":146,"icon":147},{"title":149,"slug":150,"icon":151},{"title":93,"slug":153,"icon":154},{"title":89,"slug":156,"icon":157},"\u002Fcountry\u002Fargentina\u002Fdividend-tax",[],[],{"title":451,"description":457},"country\u002Fargentina\u002Fdividend-tax",[489,491,494,498],{"label":159,"value":192,"note":490},"Domestic WHT",{"label":492,"value":192,"note":493},"Dividend WHT","Argentine source",{"label":495,"value":496,"note":497},"Foreign dividends","General PIT","For residents",{"label":499,"value":251,"note":500},"Legacy dividends","Pre-2018 earnings",[],[],[504,506,509,511],{"label":505,"value":192,"badge":436},"Domestic dividend withholding tax",{"label":507,"value":508},"Dividend tax on foreign companies","General PIT rates",{"label":510,"value":251},"Legacy equalisation tax",{"label":370,"value":192},[],[514,515,516],"The 7% rule is for profits from 2018 onward. Old retained earnings can still trigger the legacy equalisation tax if they were accumulated before that date.","Foreign dividend withholding may happen before the cash ever reaches Argentina, so source-country treaty paperwork still matters.","Residents outside Argentina may owe tax in their home country even when Argentina does not impose a separate withholding tax on the foreign dividend.","vKxg1gn86V2Zu_Q2kHWkWhQRrTgseEkLUmiExcIvdtY",{"id":519,"title":520,"bestFor":521,"body":523,"country":36,"countryFacts":530,"countrySlug":37,"description":527,"excerpt":40,"extension":41,"faqs":531,"flag":61,"heroImage":40,"howItWorks":540,"lastUpdated":136,"meta":543,"metaDescription":544,"metaTitle":545,"navigation":68,"otherTaxes":546,"pageType":240,"path":552,"relatedFormations":553,"relatedGuides":554,"seo":555,"stem":556,"summaryCards":557,"taxBracketSections":567,"taxBrackets":568,"taxRates":579,"taxSlug":146,"taxType":96,"visas":587,"watchOut":588,"__hash__":592},"taxes\u002Fcountry\u002Fargentina\u002Fwealth-tax.md","Wealth tax in Argentina",[108,522,384,109,382],"High earners",{"type":17,"value":524,"toc":528},[525],[20,526,527],{},"Argentina's wealth tax is one of the key planning items in the country because it reaches residents' worldwide assets. The important part is not just the rate, but the threshold, the asset base and whether you are in a special regime.",{"title":33,"searchDepth":34,"depth":34,"links":529},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[532,534,537],{"question":128,"answer":533},"Yes. Argentina has a federal personal assets tax, Bienes Personales, which applies to residents on worldwide assets and to non-residents on Argentine assets.",{"question":535,"answer":536},"What is the wealth tax threshold in Argentina?","For the 2025 tax period filed in 2026, ARCA shows a minimum exemption of ARS 384,728,044.57. A home exemption cap also applies to a principal residence.",{"question":538,"answer":539},"Is Argentina's wealth tax changing in 2026?","ARCA publishes the applicable threshold and rate table for each tax period. For FY2025, the general table runs from 0.50% to 1.00%; exact liability depends on the tax year and any special regime.",[541,542],"Argentina's wealth tax is the personal assets tax, Bienes Personales. Residents are taxed on worldwide assets, while non-residents are generally taxed only on assets located in Argentina. The tax is assessed on the value of assets held at 31 December each year.","For the 2025 tax period filed in 2026, ARCA's official minimum exemption is ARS 384,728,044.57, with a home exemption cap of ARS 1,346,548,155.99. The general table has 0.50%, 0.75% and 1.00% bands. Rates, thresholds, filing deadlines and any special-regime position should be checked for the actual fiscal year.",{},"Argentina wealth tax guide for residents and investors. See the Bienes Personales threshold, 2026 rate changes, filing rules, REIBP notes and exemptions.","Argentina wealth tax: Bienes Personales rates and thresholds (2026)",[547,548,549,550,551],{"title":142,"slug":143,"icon":144},{"title":149,"slug":150,"icon":151},{"title":93,"slug":153,"icon":154},{"title":89,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fargentina\u002Fwealth-tax",[],[],{"title":520,"description":527},"country\u002Fargentina\u002Fwealth-tax",[558,559,561,565],{"label":96,"value":173,"note":174},{"label":560,"value":173,"note":174},"Net worth tax",{"label":562,"value":563,"note":564},"Annual filing","Yes","Check current ARCA deadline",{"label":566,"value":563,"note":497},"Foreign assets",[],[569,573,576],{"band":570,"rate":571,"note":572},"Up to ARS 52,664,283.73 above the minimum exemption","0.50%","2025 filing scale published by ARCA.",{"band":574,"rate":575},"ARS 52,664,283.73 to 114,105,948.16 above the minimum exemption","0.75%",{"band":577,"rate":578},"Above ARS 114,105,948.16 above the minimum exemption","1.00%",[580,582,583,585],{"label":581,"value":173,"badge":185},"Net wealth tax",{"label":560,"value":173},{"label":584,"value":173},"Annual asset tax",{"label":586,"value":571},"Non-resident local assets",[],[589,590,591],"ARCA sets filing deadlines by year and can extend them. It also publishes a separate informative return for some high-income employees and taxpayers with additional disclosure duties.","REIBP, the special advance payment regime, can fix liability for eligible taxpayers who joined on time, so older planning assumptions may not fit current filings.","Buenos Aires Province has its own gift and inheritance tax regime, and local property or transfer taxes can still apply even when the federal wealth tax position is favorable.","k3qfBjfH3oEsLqnIpJOBSQIq3NpBpeZoWY02CcC7UEs",{"id":594,"title":595,"bestFor":596,"body":597,"country":36,"countryFacts":604,"countrySlug":37,"description":601,"excerpt":40,"extension":41,"faqs":605,"flag":61,"heroImage":40,"howItWorks":615,"lastUpdated":136,"meta":618,"metaDescription":619,"metaTitle":620,"navigation":68,"otherTaxes":621,"pageType":240,"path":627,"relatedFormations":628,"relatedGuides":629,"seo":630,"stem":631,"summaryCards":632,"taxBracketSections":646,"taxBrackets":647,"taxRates":648,"taxSlug":150,"taxType":149,"visas":654,"watchOut":655,"__hash__":659},"taxes\u002Fcountry\u002Fargentina\u002Finheritance-tax.md","Inheritance tax in Argentina",[384,109,108,107,522],{"type":17,"value":598,"toc":602},[599],[20,600,601],{},"Argentina has no federal inheritance tax, but that is only the starting point. Provincial rules, bank release procedures and succession documents still drive the real-world outcome.",{"title":33,"searchDepth":34,"depth":34,"links":603},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[606,609,612],{"question":607,"answer":608},"Does Argentina have inheritance tax?","Argentina does not have a federal inheritance tax. Buenos Aires Province does have a local gift and inheritance tax for certain transfers.",{"question":610,"answer":611},"Does Argentina have gift tax?","Not at the federal level. The main exception to watch is Buenos Aires Province, which can tax some gifts.",{"question":613,"answer":614},"Do expats still need a will in Argentina?","Yes. The absence of a federal inheritance tax does not avoid legal delays, bank paperwork or provincial tax issues, so succession planning still matters.",[616,617],"There is no federal inheritance tax in Argentina. At the national level, assets do not trigger a death tax merely because they pass to heirs, and there is no broad federal gift tax either.","The caveat is Buenos Aires Province, which has its own gift and inheritance tax based on specific conditions and amounts. Families still need wills, asset registers, corporate share-transfer documents and a plan for local court and bank procedures.",{},"Argentina inheritance tax guide for families and expats. See the federal no-tax position, Buenos Aires Province exception and succession planning notes.","Argentina inheritance tax: estate and gift rules (2026)",[622,623,624,625,626],{"title":142,"slug":143,"icon":144},{"title":96,"slug":146,"icon":147},{"title":93,"slug":153,"icon":154},{"title":89,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fargentina\u002Finheritance-tax",[],[],{"title":595,"description":601},"country\u002Fargentina\u002Finheritance-tax",[633,636,639,642],{"label":149,"value":634,"note":635},"0%","Provincial exception",{"label":637,"value":634,"note":638},"Estate tax","No national estate tax",{"label":640,"value":634,"note":641},"Gift tax","Buenos Aires Province exception",{"label":643,"value":644,"note":645},"Probate tax","Varies","Legal process still matters",[],[],[649,651,652,653],{"label":149,"value":634,"badge":650},"National level",{"label":637,"value":634},{"label":640,"value":634},{"label":643,"value":644},[],[656,657,658],"No federal inheritance tax does not mean there is no local tax risk. Buenos Aires Province can tax some gifts and inheritances under its own rules.","Transfers of real estate or company interests can still involve registry work, bank release steps and stamp-tax style costs, even when there is no national estate tax.","Cross-border heirs should also check their own residence-country tax rules, because Argentina's lack of a federal death tax does not stop foreign taxation.","kOtFx3JszcX3PrYnr3t-_K1RY1DgU9hcsMb0yOaZHtQ",{"index":661,"details":751},{"id":662,"title":663,"bestFor":664,"body":666,"country":38,"countryFacts":673,"countrySlug":39,"description":670,"excerpt":40,"extension":41,"faqs":678,"flag":62,"heroImage":40,"howItWorks":688,"lastUpdated":136,"meta":692,"metaDescription":693,"metaTitle":694,"navigation":68,"otherTaxes":695,"pageType":162,"path":710,"relatedFormations":711,"relatedGuides":712,"seo":713,"stem":714,"summaryCards":715,"taxBracketSections":729,"taxBrackets":730,"taxRates":731,"taxSlug":40,"taxType":40,"visas":741,"watchOut":742,"__hash__":750},"taxes\u002Fcountry\u002Fportugal\u002Findex.md","Taxes in Portugal",[109,107,108,665,312],"Remote workers",{"type":17,"value":667,"toc":671},[668],[20,669,670],{},"Portugal is a high-visibility EU tax jurisdiction with progressive personal tax, a 19% mainland corporate rate from 2026, property taxes instead of a general wealth tax, and a flat 28% default rate on dividends and many capital gains. The useful planning work is in the exceptions: regional company rates, AIMI thresholds, dividend withholding, treaty relief, and the new 2026-2028 corporate tax reduction schedule.",{"title":33,"searchDepth":34,"depth":34,"links":672},[],{"region":674,"currency":675,"taxTreaties":676,"euBlacklist":121,"fatfStatus":677},"Europe","EUR","79","Compliant",[679,682,685],{"question":680,"answer":681},"Is Portugal a low-tax country?","Not generally. Portugal has a competitive EU system in some cases, but the default rules include progressive income tax up to 48%, 19% corporate tax on the mainland, 28% dividend and investment income rates, VAT and social security.",{"question":683,"answer":684},"Does Portugal have wealth or inheritance tax?","Portugal has no general net wealth tax and no inheritance tax, but AIMI property tax and stamp duty on gratuitous transfers can still create a real tax bill.",{"question":686,"answer":687},"What should expats and founders check first?","Check tax residence, NHR or IFICI eligibility, payroll social security, VAT registration, IMI\u002FAIMI on property, treaty relief and whether your income is salary, dividends, capital gains or business income.",[689,690,691],"Portugal is not a low-tax country in the Gulf sense, but it is a structured EU tax system with clear rules. Residents are taxed on worldwide income, non-residents are taxed on Portuguese-source income, and the 2026 personal income tax table runs from 12.5% to 48%, with an additional solidarity rate for the highest incomes.","For companies, the key 2026 headline is the 19% mainland corporate income tax rate, with lower rates in Madeira and the Azores and separate municipal and state surtaxes for larger profits. Portugal also has a 15% SME rate on the first EUR 50,000 in mainland Portugal.","Portugal does not levy a general net wealth tax or inheritance tax, but it does levy IMI property tax, AIMI on higher-value residential property, and stamp duty on most gratuitous transfers outside the direct family exemption. VAT, payroll social security and withholding taxes also matter in day-to-day planning.",{},"Portugal tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT, social security and 2026 law changes.","Taxes in Portugal: income, wealth, corporate and dividend tax (2026)",[696,697,698,699,700,701,702,706],{"title":142,"slug":143,"icon":144},{"title":96,"slug":146,"icon":147},{"title":149,"slug":150,"icon":151},{"title":93,"slug":153,"icon":154},{"title":89,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":703,"slug":704,"icon":705},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":707,"slug":708,"icon":709},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fportugal",[],[],{"title":663,"description":670},"country\u002Fportugal\u002Findex",[716,718,720,722,725,727],{"label":142,"value":717,"note":171},"12.5% - 48%",{"label":96,"value":634,"note":719},"No net wealth tax",{"label":89,"value":279,"note":721},"Mainland 2026 rate",{"label":93,"value":723,"note":724},"28%","Property and securities rules",{"label":159,"value":723,"note":726},"Default rate for individuals",{"label":194,"value":282,"note":728},"Mainland standard rate",[],[],[732,733,735,737,738,739,740],{"label":142,"value":717,"badge":185},{"label":96,"value":734},"0% (AIMI on property)",{"label":149,"value":736},"0% (stamp duty applies instead)",{"label":93,"value":723},{"label":89,"value":279},{"label":159,"value":723},{"label":194,"value":282},[],[743,745,746,747,749],{"Portugal is not tax-free":744},"personal tax, corporate tax, VAT, social security, IMI, AIMI and stamp duty can all apply depending on the asset or activity.","The corporate tax rate is already set to fall from 20% to 19% for 2026, then to 18% in 2027 and 17% in 2028, subject to the enacted schedule.","New applicants can no longer rely on the old NHR regime; the current planning conversation is usually IFICI, transitional reliefs, residence status and foreign-source income rules.",{"Social security and payroll costs are material":748},"employees generally pay 11% and employers 23.75%.","A VAT group regime is scheduled to start on 1 July 2026, which matters for groups with multiple Portuguese entities.","NIj3Sd24C2qeKpKqInwSOK3SAMSq42UvXBO-YGKMhPM",{"income-tax":752,"corporate-tax":860,"capital-gains-tax":939,"dividend-tax":1021,"wealth-tax":1093,"inheritance-tax":1172},{"id":753,"title":754,"bestFor":755,"body":757,"country":38,"countryFacts":764,"countrySlug":39,"description":761,"excerpt":40,"extension":41,"faqs":765,"flag":62,"heroImage":40,"howItWorks":775,"lastUpdated":136,"meta":779,"metaDescription":780,"metaTitle":781,"navigation":68,"otherTaxes":782,"pageType":240,"path":790,"relatedFormations":791,"relatedGuides":792,"seo":793,"stem":794,"summaryCards":795,"taxBracketSections":807,"taxBrackets":808,"taxRates":845,"taxSlug":143,"taxType":142,"visas":853,"watchOut":854,"__hash__":859},"taxes\u002Fcountry\u002Fportugal\u002Fincome-tax.md","Income tax in Portugal",[109,665,106,756,522],"Contractors",{"type":17,"value":758,"toc":762},[759],[20,760,761],{},"Portugal income tax is progressive for residents and source-based for non-residents. For 2026, the practical headline is a 12.5% to 48% IRS table, a 25% flat rate for many non-resident earnings, and separate payroll social security contributions that affect take-home pay even when the tax rate looks manageable on paper.",{"title":33,"searchDepth":34,"depth":34,"links":763},[],{"region":674,"currency":675,"taxTreaties":676,"euBlacklist":121,"fatfStatus":677},[766,769,772],{"question":767,"answer":768},"Does Portugal tax residents on worldwide income?","Yes. Portugal residents are taxed on worldwide income, while non-residents are taxed only on Portuguese-source income.",{"question":770,"answer":771},"What is the income tax rate in Portugal for 2026?","The 2026 resident IRS table runs from 12.5% to 48%. Non-resident taxable remuneration is generally taxed at 25%.",{"question":773,"answer":774},"Do salaries in Portugal have payroll deductions?","Yes. Employees generally pay 11% social security and employers generally pay 23.75%, on top of any income tax withholding.",[776,777,778],"Portugal taxes resident individuals on worldwide income. The 2026 IRS brackets start at 12.5% and rise to 48%, and an additional solidarity rate can apply at higher income levels.","Non-residents are taxed only on Portuguese-source income, and taxable remuneration is generally subject to a flat 25% rate. Dividends and interest are usually taxed at 28% for residents unless they choose aggregation.","Payroll and social security matter as much as the income tax bands. Employees generally pay 11% and employers 23.75%, while self-employed income can follow simplified or organised-accounting rules depending on turnover and activity.",{},"Portugal income tax guide for residents and non-residents. See the 2026 brackets, 25% non-resident rate, payroll social security and key expat rules.","Portugal income tax: rates, brackets and expat rules (2026)",[783,784,785,786,787,788,789],{"title":96,"slug":146,"icon":147},{"title":149,"slug":150,"icon":151},{"title":93,"slug":153,"icon":154},{"title":89,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":703,"slug":704,"icon":705},{"title":707,"slug":708,"icon":709},"\u002Fcountry\u002Fportugal\u002Fincome-tax",[],[],{"title":754,"description":761},"country\u002Fportugal\u002Fincome-tax",[796,798,801,804],{"label":85,"value":717,"note":797},"2026 PIT brackets",{"label":799,"value":366,"note":800},"Non-resident rate","Portuguese-source remuneration",{"label":254,"value":802,"note":803},"11%","Payroll deduction",{"label":300,"value":805,"note":806},"23.75%","Standard company rate",[],[809,813,817,821,825,829,833,837,841],{"band":810,"rate":811,"note":812},"Up to EUR 8,342","12.5%","Lowest 2026 bracket",{"band":814,"rate":815,"note":816},"EUR 8,342 to EUR 12,587","15.7%","Second bracket",{"band":818,"rate":819,"note":820},"EUR 12,587 to EUR 17,838","21.2%","Third bracket",{"band":822,"rate":823,"note":824},"EUR 17,838 to EUR 23,089","24.1%","Fourth bracket",{"band":826,"rate":827,"note":828},"EUR 23,089 to EUR 29,397","31.1%","Fifth bracket",{"band":830,"rate":831,"note":832},"EUR 29,397 to EUR 43,090","34.9%","Sixth bracket",{"band":834,"rate":835,"note":836},"EUR 43,090 to EUR 46,566","43.1%","Seventh bracket",{"band":838,"rate":839,"note":840},"EUR 46,566 to EUR 86,634","44.6%","Eighth bracket",{"band":842,"rate":843,"note":844},"Above EUR 86,634","48%","Top marginal rate",[846,847,849,851,852],{"label":85,"value":717,"badge":185},{"label":848,"value":366},"Non-resident employment rate",{"label":850,"value":723},"Dividend and interest income",{"label":254,"value":802},{"label":300,"value":805},[],[855,856,857,858],"The old NHR regime is no longer open to new applicants, so current planning usually centers on IFICI, former-resident relief and treaty residence rules.","Resident individuals can still owe solidarity tax on top of IRS once income crosses the higher thresholds.","Self-employment income may be taxed under simplified or organised accounts rules, and the simplified regime threshold is EUR 200,000 for 2026.","Social security is separate from income tax and can materially affect take-home pay, especially for employees and board members.","9rZRCZSoa9PqkqUInXznOrT9_W1fq7Yev4iiOjvcZ4w",{"id":861,"title":862,"bestFor":863,"body":866,"country":38,"countryFacts":873,"countrySlug":39,"description":870,"excerpt":40,"extension":41,"faqs":874,"flag":62,"heroImage":40,"howItWorks":884,"lastUpdated":136,"meta":889,"metaDescription":890,"metaTitle":891,"navigation":68,"otherTaxes":892,"pageType":240,"path":900,"relatedFormations":901,"relatedGuides":902,"seo":903,"stem":904,"summaryCards":905,"taxBracketSections":918,"taxBrackets":919,"taxRates":920,"taxSlug":156,"taxType":89,"visas":931,"watchOut":932,"__hash__":938},"taxes\u002Fcountry\u002Fportugal\u002Fcorporate-tax.md","Corporate tax in Portugal",[107,312,864,313,865],"SMEs","Multinational groups",{"type":17,"value":867,"toc":871},[868],[20,869,870],{},"Portugal corporate tax is moving downward, but it is still a real EU corporate regime with surtaxes, payroll, VAT and Pillar Two considerations. The 2026 headline is 19% on the mainland, 15% on the first EUR 50,000 for qualifying SMEs, and lower regional rates in Madeira and the Azores.",{"title":33,"searchDepth":34,"depth":34,"links":872},[],{"region":674,"currency":675,"taxTreaties":676,"euBlacklist":121,"fatfStatus":677},[875,878,881],{"question":876,"answer":877},"What is the corporate tax rate in Portugal for 2026?","The mainland standard rate is 19% in 2026. Madeira and the Azores have lower standard rates, and SMEs can use a reduced 15% rate on the first EUR 50,000.",{"question":879,"answer":880},"Does Portugal have corporate surtaxes?","Yes. Municipal surtax can apply at up to 1.5%, and state surtax applies at 3%, 5% and 9% on higher profit bands.",{"question":882,"answer":883},"Is Portugal good for holding companies?","It can be, but only after checking participation exemption, withholding tax, substance, VAT and Pillar Two exposure. The headline rate alone is not the whole answer.",[885,886,887],"Portugal taxes resident companies on worldwide income. The 2026 mainland corporate income tax rate is 19%, while Madeira and the Azores have lower standard rates.","SMEs and small-mid-cap companies can use a 15% rate on the first EUR 50,000 of taxable income in mainland Portugal. Larger companies can also face municipal surtax and state surtax, so the effective rate can move well above the headline number.",{"Pillar Two is in force for large groups":888},"Portugal has implemented the global minimum tax regime for groups with consolidated revenue of at least EUR 750 million, so multinational planning needs a second layer beyond the domestic CIT rate.",{},"Portugal corporate tax guide for founders and companies. See the 19% mainland rate, 15% SME rate, surtaxes, regional rates and the 2027-2028 cuts.","Portugal corporate tax: rates, surtaxes and 2026 changes",[893,894,895,896,897,898,899],{"title":142,"slug":143,"icon":144},{"title":96,"slug":146,"icon":147},{"title":149,"slug":150,"icon":151},{"title":93,"slug":153,"icon":154},{"title":159,"slug":160,"icon":161},{"title":703,"slug":704,"icon":705},{"title":707,"slug":708,"icon":709},"\u002Fcountry\u002Fportugal\u002Fcorporate-tax",[],[],{"title":862,"description":870},"country\u002Fportugal\u002Fcorporate-tax",[906,907,910,914],{"label":89,"value":279,"note":721},{"label":908,"value":276,"note":909},"SME rate","First EUR 50,000",{"label":911,"value":912,"note":913},"Municipal surtax","Up to 1.5%","Municipality dependent",{"label":915,"value":916,"note":917},"State surtax","3% - 9%","Larger profits",[],[],[921,924,925,926,927],{"label":922,"value":279,"badge":923},"Standard corporate tax","Mainland 2026",{"label":908,"value":276,"note":909},{"label":911,"value":912},{"label":915,"value":916},{"label":928,"value":929,"note":930},"Madeira \u002F Azores","13.3%","Standard regional rate",[],[933,934,935,937],"The mainland corporate rate is set to fall from 19% in 2026 to 18% in 2027 and 17% in 2028, subject to the enacted schedule.","Municipal surtax varies by municipality, so the effective tax rate can differ across Portugal even before state surtax.",{"The annual return stack still matters":936},"corporate tax return, accounting records, VAT and payroll filings all add compliance cost.","Large groups need to check the global minimum tax regime, not just the domestic CIT rate.","rviQZ5_Mwi9ajFHG9OZKiAML_f9ne80SD8ZnhoVdmME",{"id":940,"title":941,"bestFor":942,"body":945,"country":38,"countryFacts":952,"countrySlug":39,"description":949,"excerpt":40,"extension":41,"faqs":953,"flag":62,"heroImage":40,"howItWorks":963,"lastUpdated":136,"meta":967,"metaDescription":968,"metaTitle":969,"navigation":68,"otherTaxes":970,"pageType":240,"path":978,"relatedFormations":979,"relatedGuides":980,"seo":981,"stem":982,"summaryCards":983,"taxBracketSections":997,"taxBrackets":998,"taxRates":999,"taxSlug":153,"taxType":93,"visas":1014,"watchOut":1015,"__hash__":1020},"taxes\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax.md","Capital gains tax in Portugal",[108,943,944,109,522],"Property owners","Shareholders",{"type":17,"value":946,"toc":950},[947],[20,948,949],{},"Portugal capital gains tax is usually a flat 28% for individuals, but property, securities and residence status can shift the outcome materially. For investors, the biggest practical checks are whether the asset is real estate, whether only half the gain is taxed, and whether a longer holding period unlocks a partial exclusion.",{"title":33,"searchDepth":34,"depth":34,"links":951},[],{"region":674,"currency":675,"taxTreaties":676,"euBlacklist":121,"fatfStatus":677},[954,957,960],{"question":955,"answer":956},"What is the capital gains tax rate in Portugal?","The default individual capital gains tax rate is 28%, but property and share-sale exceptions can change the effective rate.",{"question":958,"answer":959},"Are property gains taxed in Portugal?","Yes. For many cases, only 50% of the gain is taxed, and principal-residence reinvestment relief can reduce the bill further.",{"question":961,"answer":962},"Are foreign residents taxed on Portuguese capital gains?","Often yes for Portuguese-source gains, but the exact result depends on the asset type, the seller’s residence and treaty rules.",[964,965,966],"Portugal generally taxes individual capital gains at a flat 28% rate. Residents can sometimes choose to aggregate gains with other income instead, which can be better or worse depending on the taxpayer’s bracket and deductions.","Real estate is special. For many taxpayers, only 50% of the gain from selling Portuguese property is taxed, and principal-residence reinvestment relief can reduce or eliminate the bill when the proceeds are rolled into another eligible home.","Securities also have exceptions. Gains on shares and other securities can be mandatorily aggregated if the assets were held for less than 365 days and taxable income reaches the relevant high-income threshold, while some listed securities and funds can benefit from partial exclusions after longer holding periods.",{},"Portugal capital gains tax guide for property owners and investors. See the 28% default rate, 50% property gain rule, holding-period relief and non-resident exceptions.","Portugal capital gains tax: property, shares and investment rules (2026)",[971,972,973,974,975,976,977],{"title":142,"slug":143,"icon":144},{"title":96,"slug":146,"icon":147},{"title":149,"slug":150,"icon":151},{"title":89,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":703,"slug":704,"icon":705},{"title":707,"slug":708,"icon":709},"\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax",[],[],{"title":941,"description":949},"country\u002Fportugal\u002Fcapital-gains-tax",[984,986,990,993],{"label":93,"value":723,"note":985},"Default PIT rate",{"label":987,"value":988,"note":989},"Property gains","50% taxed","Residents and many non-residents",{"label":991,"value":723,"note":992},"Listed securities","Default rate",{"label":994,"value":995,"note":996},"Long-term relief","10% - 30%","On certain securities and funds",[],[],[1000,1003,1007,1010],{"label":1001,"value":723,"badge":1002},"Default capital gains tax","Flat rate",{"label":1004,"value":1005,"note":1006},"Property gains taxed","50%","Only half of the gain is taxed in many cases",{"label":1008,"value":251,"note":1009},"Blacklisted jurisdictions","Higher rate can apply",{"label":1011,"value":1012,"note":1013},"Non-resident Portuguese securities","0% \u002F 28%","Depends on the asset and exception",[],[1016,1017,1018,1019],"The 28% headline rate does not tell the full story because property, shares, holding periods and residence status can all change the tax base.","Gains on listed securities and investment funds can qualify for partial exclusions after longer holding periods, which is a useful 2026 planning point.","If you are resident outside Portugal, your home country may still tax the gain even when Portugal does not.","For Portuguese property, check both capital gains tax and any property transfer or stamp duty effects.","AhNU8_Anl-awvu0mufnNMHj0p_rcqV2C_J2etoqsitE",{"id":1022,"title":1023,"bestFor":1024,"body":1025,"country":38,"countryFacts":1032,"countrySlug":39,"description":1029,"excerpt":40,"extension":41,"faqs":1033,"flag":62,"heroImage":40,"howItWorks":1043,"lastUpdated":136,"meta":1047,"metaDescription":1048,"metaTitle":1049,"navigation":68,"otherTaxes":1050,"pageType":240,"path":1058,"relatedFormations":1059,"relatedGuides":1060,"seo":1061,"stem":1062,"summaryCards":1063,"taxBracketSections":1074,"taxBrackets":1075,"taxRates":1076,"taxSlug":160,"taxType":159,"visas":1086,"watchOut":1087,"__hash__":1092},"taxes\u002Fcountry\u002Fportugal\u002Fdividend-tax.md","Dividend tax in Portugal",[108,944,312,109,107],{"type":17,"value":1026,"toc":1030},[1027],[20,1028,1029],{},"Portugal dividend tax is straightforward on paper and detail-heavy in practice. The default rate for individuals is 28%, but withholding tax, treaty relief, aggregation choices and foreign tax credits can all affect the final result.",{"title":33,"searchDepth":34,"depth":34,"links":1031},[],{"region":674,"currency":675,"taxTreaties":676,"euBlacklist":121,"fatfStatus":677},[1034,1037,1040],{"question":1035,"answer":1036},"Does Portugal tax dividends?","Yes. The default rate for individuals is 28%, although residents can sometimes elect to aggregate the income with other taxable income.",{"question":1038,"answer":1039},"What is the withholding tax on Portuguese dividends?","Portuguese-source dividends are generally subject to 25% withholding tax, subject to treaty or EU relief where available.",{"question":1041,"answer":1042},"Are foreign dividends taxed in Portugal?","Usually yes, as investment income, at the same 28% default rate for residents, with foreign tax credit relief in some cases.",[1044,1045,1046],"Portugal generally taxes dividends received by individuals at a flat 28% rate. Residents can choose aggregation in some cases, which may help if the taxpayer’s overall rate is lower or if foreign tax credits are available.","Portuguese companies generally withhold 25% on dividends, but the withholding can be reduced or eliminated by treaty or EU rules in eligible cases. For non-residents, the withholding often functions as the final Portuguese tax.","Foreign dividends are also usually taxed in Portugal as investment income, so cross-border shareholders need to check both source-country withholding and the Portuguese residence tax position.",{},"Portugal dividend tax guide for shareholders and investors. See the 28% individual rate, 25% withholding tax, foreign dividend treatment and treaty relief.","Portugal dividend tax: withholding tax and investor rules (2026)",[1051,1052,1053,1054,1055,1056,1057],{"title":142,"slug":143,"icon":144},{"title":96,"slug":146,"icon":147},{"title":149,"slug":150,"icon":151},{"title":93,"slug":153,"icon":154},{"title":89,"slug":156,"icon":157},{"title":703,"slug":704,"icon":705},{"title":707,"slug":708,"icon":709},"\u002Fcountry\u002Fportugal\u002Fdividend-tax",[],[],{"title":1023,"description":1029},"country\u002Fportugal\u002Fdividend-tax",[1064,1066,1069,1071],{"label":159,"value":723,"note":1065},"Default individual rate",{"label":1067,"value":366,"note":1068},"Dividend withholding tax","Portuguese-source dividends",{"label":495,"value":723,"note":1070},"Usually taxed as investment income",{"label":1072,"value":563,"note":1073},"Annual IRS return","Often required",[],[],[1077,1080,1082,1084],{"label":1078,"value":723,"badge":1079},"Individual dividend tax","Default flat rate",{"label":1081,"value":366},"Portuguese withholding tax",{"label":1083,"value":723},"Foreign dividend tax",{"label":1008,"value":251,"note":1085},"Can apply in some cases",[],[1088,1089,1090,1091],"A 25% withholding rate does not always equal the final tax bill because treaty relief and credit rules can change the outcome.","If you are resident outside Portugal, your home country may still tax the dividend even when Portugal does not.","Dividends are separate from salary and board remuneration, which can be subject to different withholding and social security rules.","For Portuguese companies, dividend distribution still needs proper corporate approvals and distributable profits.","J7JDXTFga1GqS6YJO3nZGwysSLPBYcR61L2Bf3trz_o",{"id":1094,"title":1095,"bestFor":1096,"body":1097,"country":38,"countryFacts":1104,"countrySlug":39,"description":1101,"excerpt":40,"extension":41,"faqs":1105,"flag":62,"heroImage":40,"howItWorks":1114,"lastUpdated":136,"meta":1118,"metaDescription":1119,"metaTitle":1120,"navigation":68,"otherTaxes":1121,"pageType":240,"path":1129,"relatedFormations":1130,"relatedGuides":1131,"seo":1132,"stem":1133,"summaryCards":1134,"taxBracketSections":1149,"taxBrackets":1150,"taxRates":1151,"taxSlug":146,"taxType":96,"visas":1165,"watchOut":1166,"__hash__":1171},"taxes\u002Fcountry\u002Fportugal\u002Fwealth-tax.md","Wealth tax in Portugal",[108,384,522,943,109],{"type":17,"value":1098,"toc":1102},[1099],[20,1100,1101],{},"Portugal does not impose a broad net wealth tax. The practical planning issue is property: IMI applies to real estate, and AIMI adds an extra annual charge on higher-value residential holdings and building land. For high-net-worth individuals, Portugal wealth tax planning is usually property tax planning in disguise.",{"title":33,"searchDepth":34,"depth":34,"links":1103},[],{"region":674,"currency":675,"taxTreaties":676,"euBlacklist":121,"fatfStatus":677},[1106,1108,1111],{"question":56,"answer":1107},"Portugal does not have a general net wealth tax. The main property-based charge is AIMI, plus annual IMI on real estate.",{"question":1109,"answer":1110},"What is AIMI in Portugal?","AIMI is an additional property tax that applies to certain urban residential property and building land after a EUR 600,000 individual deduction, or EUR 1.2 million for joint filers.",{"question":1112,"answer":1113},"Are shares and bank balances taxed as wealth?","Not under a general wealth tax regime. Portugal’s recurring annual tax focus is mainly on property rather than financial assets.",[1115,1116,1117],"Portugal has no general annual tax on a person’s worldwide net worth. Cash, listed securities, private company shares and foreign assets are not subject to a broad wealth tax just because they exist.","The relevant Portugal wealth tax concept is property-based. IMI is an annual municipal property tax, and AIMI is an additional tax on the taxable value of certain urban residential properties and building land, with deductions of EUR 600,000 for individuals or EUR 1.2 million for joint filers.","AIMI is charged at 0.7% for individuals and undivided inheritances and 0.4% for companies, with higher marginal rates above EUR 1 million and EUR 2 million for individuals. Property in tax-haven structures can be taxed at 7.5%.",{},"Portugal wealth tax guide for investors and property owners. See the no-net-wealth-tax position, AIMI thresholds, IMI rates and 2026 property tax rules.","Portugal wealth tax: AIMI, property tax and net worth rules (2026)",[1122,1123,1124,1125,1126,1127,1128],{"title":142,"slug":143,"icon":144},{"title":149,"slug":150,"icon":151},{"title":93,"slug":153,"icon":154},{"title":89,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":703,"slug":704,"icon":705},{"title":707,"slug":708,"icon":709},"\u002Fcountry\u002Fportugal\u002Fwealth-tax",[],[],{"title":1095,"description":1101},"country\u002Fportugal\u002Fwealth-tax",[1135,1137,1141,1145],{"label":581,"value":634,"note":1136},"No broad net worth tax",{"label":1138,"value":1139,"note":1140},"AIMI","0.7% \u002F 0.4%","Property-based levy",{"label":1142,"value":1143,"note":1144},"Individual threshold","EUR 600,000","EUR 1.2m for joint filing",{"label":1146,"value":1147,"note":1148},"Company property rate","0.4%","On relevant urban property",[],[],[1152,1154,1157,1159,1162],{"label":581,"value":634,"badge":1153},"None",{"label":1155,"value":1156},"AIMI for individuals","0.7%",{"label":1158,"value":1147},"AIMI for companies",{"label":1160,"value":1161},"AIMI for tax havens","7.5%",{"label":1163,"value":1164},"IMI urban property","0.3% - 0.45%",[],[1167,1168,1169,1170],"AIMI is not a classic wealth tax, but it can feel like one if you own high-value Portuguese property.","IMI rates vary by municipality, so property tax bills can differ materially from one location to another.","Some exemptions and reductions apply, especially for lower-value main homes, forestry land and qualifying rehabilitation projects.","Foreign tax residence can still make your assets taxable elsewhere even when Portugal does not impose a net wealth tax.","JzR55WhJT8S1CscjNmAgHNcDMM4Q0ndT7DLhV5WIrro",{"id":1173,"title":1174,"bestFor":1175,"body":1178,"country":38,"countryFacts":1185,"countrySlug":39,"description":1182,"excerpt":40,"extension":41,"faqs":1186,"flag":62,"heroImage":40,"howItWorks":1196,"lastUpdated":136,"meta":1200,"metaDescription":1201,"metaTitle":1202,"navigation":68,"otherTaxes":1203,"pageType":240,"path":1211,"relatedFormations":1212,"relatedGuides":1213,"seo":1214,"stem":1215,"summaryCards":1216,"taxBracketSections":1231,"taxBrackets":1232,"taxRates":1233,"taxSlug":150,"taxType":149,"visas":1241,"watchOut":1242,"__hash__":1247},"taxes\u002Fcountry\u002Fportugal\u002Finheritance-tax.md","Inheritance tax in Portugal",[1176,109,108,1177,943],"Families","Estate planners",{"type":17,"value":1179,"toc":1183},[1180],[20,1181,1182],{},"Portugal does not have a standalone inheritance tax, but it does tax many gratuitous transfers through stamp duty. In practice, that means estate planning still matters: family exemptions help, but the legal and filing steps around property, bank accounts and company shares can still create friction.",{"title":33,"searchDepth":34,"depth":34,"links":1184},[],{"region":674,"currency":675,"taxTreaties":676,"euBlacklist":121,"fatfStatus":677},[1187,1190,1193],{"question":1188,"answer":1189},"Does Portugal have inheritance tax?","No separate inheritance tax. Most gratuitous transfers are instead taxed under stamp duty, with important exemptions for spouses, descendants and ascendants.",{"question":1191,"answer":1192},"What is the tax rate on gifts in Portugal?","The general stamp duty rate on free transfers is 10%. Close family are exempt from that 10% duty, but gifts of Portuguese real-estate ownership still carry 0.8% stamp duty.",{"question":1194,"answer":1195},"Do I still need an estate plan in Portugal?","Yes. Even without a classic inheritance tax, wills, succession rules and asset transfer procedures still matter for Portuguese property, bank accounts and company interests.",[1197,1198,1199],"Portugal does not levy a standalone inheritance tax or estate tax. Instead, gratuitous transfers are generally charged under stamp duty, and the transfer must be reported to the Tax Authority when there is property to be transferred.","The main exemption covers the spouse or civil partner, descendants and ascendants for the 10% free-transfer duty. For other beneficiaries, the standard rate is 10%. A gift of Portuguese real-estate ownership also carries 0.8% stamp duty, including when the recipient is close family.","Succession is not just a tax issue. Wills, heirship rules, bank account access, property deeds and company share transfers can all delay the practical transfer of assets even when the tax charge is limited.",{},"Portugal inheritance tax guide for families and expats. See the no estate tax position, 10% stamp duty on gifts, family exemptions and filing rules.","Portugal inheritance tax: stamp duty, gifts and estate rules (2026)",[1204,1205,1206,1207,1208,1209,1210],{"title":142,"slug":143,"icon":144},{"title":96,"slug":146,"icon":147},{"title":93,"slug":153,"icon":154},{"title":89,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},{"title":703,"slug":704,"icon":705},{"title":707,"slug":708,"icon":709},"\u002Fcountry\u002Fportugal\u002Finheritance-tax",[],[],{"title":1174,"description":1182},"country\u002Fportugal\u002Finheritance-tax",[1217,1219,1223,1227],{"label":149,"value":634,"note":1218},"No separate estate tax",{"label":1220,"value":1221,"note":1222},"Stamp duty on gifts","10%","Most gratuitous transfers",{"label":1224,"value":1225,"note":1226},"Family exemption","10% exempt","0.8% still applies to property gifts",{"label":1228,"value":1229,"note":1230},"Filing deadline","3 months","After death or donation",[],[],[1234,1235,1237],{"label":149,"value":634,"badge":1153},{"label":1236,"value":1221},"Stamp duty on free transfers",{"label":1238,"value":1239,"note":1240},"Spouse \u002F descendants \u002F ascendants","0% \u002F 0.8%","0.8% on property gifts",[],[1243,1244,1245,1246],"A no-inheritance-tax headline does not remove the need for a will, especially if you own Portuguese property, bank accounts or company shares.","The death or gift report must be filed within the third month after the month in which the transfer or death occurred.","Direct family exemptions remove the 10% free-transfer duty, but do not remove the 0.8% stamp duty on gifts of real-estate ownership.","Foreign heirs may still face tax or reporting obligations in their own country.","htoKDjXXkY2Bp7MeIslCA9k3_YD7Ff-E101K70j-tis",1788594174390]