[{"data":1,"prerenderedAt":1258},["ShallowReactive",2],{"compare-pair-mexico-vs-portugal":3,"compare-mexico-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\u002Fmexico-vs-portugal.md","Mexico vs Portugal taxes",[9,10,11],"Nearshore and North American operators","Residents who want a 35% personal cap and no federal wealth tax","People who will use Mexico's treaty network from a SAT-resident base",[13,14,15],"Qualifying IFICI or former-resident profiles, not every new arrival","EU-bound families and 19% mainland companies","Investors who prefer 28% default investment tax to 35% ISR on gains",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Mexico is a worldwide system for residents with a 1.92% to 35% ISR scale, 30% corporate tax, 10% dividend withholding, capital gains up to 35%, and 16% VAT. There is no federal net wealth tax and no federal inheritance tax. SAT, CFDI invoicing and payroll social security dominate the compliance calendar. Mexico has 60+ tax treaties, which can reduce withholding and double tax when the resident actually claims them.",[20,24,25],{},"Portugal is an EU system with 12.5% to 48% IRS, 19% mainland corporate tax from 2026, 28% default tax on dividends and many capital gains, and 23% mainland VAT. There is no general net wealth tax and no inheritance tax; AIMI and IMI apply to property, and stamp duty can apply to gifts outside the close-family exemption. Employer social security is generally 23.75% and employees 11%.",[20,27,28],{},"The constraint is IFICI's limited reach versus Mexican ISR and treaties. The old NHR regime is not open to new applicants. IFICI and former-resident relief can still matter, but they are eligibility regimes, not a marketing promise that every remote worker pays 0% in Portugal. A person who does not qualify is on the 12.5% to 48% table plus solidarity tax at higher incomes. Mexico has no equivalent special expat PIT: residents are on ISR, and treaties are the relief mechanism.",[20,30,31],{},"Choose Mexico if 35% personal tax, 16% VAT and no federal wealth tax beat 48% IRS and 23% VAT, and the life or business can sit in Mexico. Choose Portugal for EU residence, 19% companies, and only count IFICI if the statutory profile fits. A Mexican–Portuguese treaty analysis is worthwhile for dividends, pensions and dual residence; it is not a substitute for picking a tax home.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Mexico","mexico","Portugal","portugal",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard VAT","16%","23% mainland",{"label":48,"valueA":49,"valueB":50},"New-resident relief","No special expat PIT; worldwide ISR and treaties","IFICI and transitional reliefs; old NHR closed to new applicants",[52,55,58],{"question":53,"answer":54},"Is Mexico or Portugal better for tax?","Mexico is usually better on personal income tax, VAT, and the absence of federal wealth and inheritance tax. Portugal is usually better on corporate tax and EU access, and it can be better for people who actually qualify for IFICI.",{"question":56,"answer":57},"Can I still get Portugal's NHR?","Not as a new applicant. The old NHR regime is closed. Current planning is usually IFICI, former-resident relief, ordinary worldwide IRS and treaty residence, which is a narrower set of facts.",{"question":59,"answer":60},"Does Mexico tax worldwide income?","Yes for Mexican tax residents. Treaties can reduce double tax on foreign dividends, interest or gains, but they do not replace ISR or SAT filing for a resident.","🇲🇽","🇵🇹","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Mexico vs Portugal tax comparison for 2026. Compare 35% worldwide ISR and 16% VAT with Portugal's 12.5%–48% IRS, 19% CIT, 23% VAT and limited IFICI relief.","Mexico vs Portugal taxes (2026): IFICI limits vs ISR",true,"\u002Fcompare\u002Fmexico-vs-portugal",[71,74],{"title":72,"path":73},"Costa Rica vs Mexico","\u002Fcompare\u002Fcosta-rica-vs-mexico",{"title":75,"path":76},"Brazil vs Portugal","\u002Fcompare\u002Fbrazil-vs-portugal",{"title":7,"description":22},"compare\u002Fmexico-vs-portugal",[80,81,82],"Mexico is usually lighter on the personal headline: 1.92% to 35% ISR versus Portugal's 12.5% to 48% IRS, and Mexico VAT is 16% against Portugal's 23% mainland rate. Portugal is usually lighter on companies: 19% mainland CIT versus Mexico's 30%.","The non-rate constraint is Portugal's IFICI limit versus Mexico's worldwide ISR and treaty practice. New applicants cannot rely on the old NHR regime. IFICI, transitional reliefs and treaty residence are the current Portuguese conversation, and they are not a 0% default. Mexican residents report worldwide income to SAT, with 60+ treaties that can relieve double tax but do not cap ISR at a special expat rate.","Choose Mexico for a 35% personal cap, no federal wealth or inheritance tax, and North American operations. Choose Portugal for EU residence, 19% companies, and 28% investment income if IFICI actually applies to your profile — not because NHR still exists for everyone.",[84,88,92,95],{"taxType":85,"winner":86,"note":87},"Personal income tax","A","Mexico's resident ISR tops at 35%; Portugal's 2026 IRS table reaches 48% before solidarity surcharges.",{"taxType":89,"winner":90,"note":91},"Corporate tax","B","Portugal's mainland corporate rate is 19%; Mexico's federal CIT is 30%.",{"taxType":93,"winner":90,"note":94},"Capital gains tax","Portugal commonly taxes many investment gains at 28%; Mexico can tax gains up to 35%, although some listed-share sales can use a 10% final tax.",{"taxType":96,"winner":86,"note":97},"VAT","Mexico VAT is 16%; Portugal's mainland standard VAT is 23%.","DuqpbeQI7vcRrJMOavVdo_EtOLNa-qcZ7DEMHqk_ysY",{"a":100,"b":674},{"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":137,"meta":138,"metaDescription":139,"metaTitle":140,"navigation":68,"otherTaxes":141,"pageType":164,"path":165,"relatedFormations":166,"relatedGuides":167,"seo":168,"stem":169,"summaryCards":170,"taxBracketSections":183,"taxBrackets":184,"taxRates":185,"taxSlug":40,"taxType":40,"visas":195,"watchOut":199,"__hash__":203},"taxes\u002Fcountry\u002Fmexico\u002Findex.md","Taxes in Mexico",[105,106,107,108,109],"Expats","Founders","Investors","Holding companies","Cross-border businesses",{"type":17,"value":111,"toc":115},[112],[20,113,114],{},"Mexico is a regular tax country with a broad base. The useful planning questions are usually residence, source of income, withholding, VAT, payroll and whether a structure will trigger corporate tax, not whether tax exists at all.",{"title":33,"searchDepth":34,"depth":34,"links":116},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},"North America","MXN","60+","No","Compliant",[124,127,130],{"question":125,"answer":126},"Is Mexico a high-tax country?","Mexico is not a zero-tax jurisdiction. Resident individuals can reach a 35% top income tax rate, companies generally pay 30% corporate tax, and VAT is 16%, although Mexico does not have a separate net wealth tax or inheritance tax.",{"question":128,"answer":129},"Does Mexico have a wealth tax?","No. Mexico does not levy a general annual net wealth tax on individuals.",{"question":131,"answer":132},"What should founders check first in Mexico?","Founders should first model 30% corporate tax, dividend withholding, VAT, payroll and social security costs, permanent establishment risk and the monthly SAT compliance calendar.",[134,135,136],"Mexico is a full tax jurisdiction, not a territorial or zero-tax one. Resident individuals are generally taxed on worldwide income, while nonresidents are taxed on Mexican-source income only.","Companies generally face 30% corporate income tax, monthly provisional payments and an annual filing deadline in March. Dividends, interest, royalties and cross-border payments can add withholding tax exposure.","Mexico has no separate net wealth tax or inheritance tax, but 16% VAT, 8% border VAT in designated areas, payroll costs, social security, local property taxes and notarial charges still matter.","May 2026",{},"Mexico tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in Mexico: income, wealth, corporate and dividend tax (2026)",[142,146,150,154,157,160],{"title":143,"slug":144,"icon":145},"Income tax","income-tax","💼",{"title":147,"slug":148,"icon":149},"Wealth tax","wealth-tax","💰",{"title":151,"slug":152,"icon":153},"Inheritance tax","inheritance-tax","🏛️",{"title":93,"slug":155,"icon":156},"capital-gains-tax","📈",{"title":89,"slug":158,"icon":159},"corporate-tax","🏢",{"title":161,"slug":162,"icon":163},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fmexico",[],[],{"title":103,"description":114},"country\u002Fmexico\u002Findex",[171,174,177,180],{"label":143,"value":172,"note":173},"1.92% - 35%","Progressive for residents",{"label":147,"value":175,"note":176},"0%","No net wealth tax",{"label":89,"value":178,"note":179},"30%","Federal CIT rate",{"label":93,"value":181,"note":182},"Up to 35%","Special 10% share rule",[],[],[186,188,189,190,191,192,194],{"label":143,"value":172,"badge":187},"Progressive",{"label":147,"value":175},{"label":151,"value":175},{"label":93,"value":181},{"label":89,"value":178},{"label":161,"value":193},"10%",{"label":96,"value":45},[196],{"title":197,"path":198,"icon":61},"Mexico Digital Nomad Visa","\u002Fvisas\u002Fmexico-digital-nomad-visa",[200,201,202],"Mexico is sensitive to tax residence, source of income and withholding mechanics. A move in or out of Mexico can change worldwide tax exposure quickly.","2026 compliance work still centers on CFDI invoicing, SAT reporting, digital platform withholding and payroll\u002Fsocial security administration.","The real cost of hiring is not just income tax. IMSS, INFONAVIT, state payroll tax and employer contributions can materially increase the payroll burden.","Db_1Z5mMj3Pm26XAU4TPK5CG5lYvuzxZ1u303x0tswc",{"income-tax":205,"corporate-tax":321,"capital-gains-tax":393,"dividend-tax":467,"wealth-tax":539,"inheritance-tax":605},{"id":206,"title":207,"bestFor":208,"body":211,"country":36,"countryFacts":218,"countrySlug":37,"description":215,"excerpt":40,"extension":41,"faqs":219,"flag":61,"heroImage":63,"howItWorks":229,"lastUpdated":137,"meta":233,"metaDescription":234,"metaTitle":235,"navigation":68,"otherTaxes":236,"pageType":242,"path":243,"relatedFormations":244,"relatedGuides":245,"seo":246,"stem":247,"summaryCards":248,"taxBracketSections":263,"taxBrackets":264,"taxRates":301,"taxSlug":144,"taxType":143,"visas":315,"watchOut":316,"__hash__":320},"taxes\u002Fcountry\u002Fmexico\u002Fincome-tax.md","Income tax in Mexico",[105,106,209,107,210],"Employees","Cross-border workers",{"type":17,"value":212,"toc":216},[213],[20,214,215],{},"Mexico income tax is driven by residence and source. Residents are taxed on worldwide income, nonresidents on Mexican-source income, and the practical planning work is usually withholding, payroll and filing compliance rather than the headline rate alone.",{"title":33,"searchDepth":34,"depth":34,"links":217},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[220,223,226],{"question":221,"answer":222},"What is the income tax rate in Mexico?","Mexico uses progressive personal income tax rates up to 35% for residents. Nonresidents are taxed only on Mexican-source income under separate rules.",{"question":224,"answer":225},"Do expats pay income tax in Mexico?","Often yes, if they become Mexican tax residents or earn Mexican-source income. The exact result depends on residence, source of income, treaty protection and withholding mechanics.",{"question":227,"answer":228},"Do employees in Mexico have to file a return?","Not always. Some salary-only taxpayers can be exempt from filing, but many people still need to review the 400,000 MXN threshold, employer withholding and any extra income sources.",[230,231,232],"Mexican tax residents are taxed on worldwide income under the ISR system. Wages, freelance income, business income, interest, rents and investment income can all fall inside the personal tax base.","Resident individual rates are progressive up to 35%. Nonresidents are taxed only on Mexican-source income, and employment income can face separate withholding rules rather than the resident table.","Salary withholding is only part of the picture. Employers also need to plan for social security, state payroll tax and payroll compliance, and lower-wage employees can benefit from the monthly employment subsidy if the statutory conditions are met.",{},"Mexico income tax guide for residents, expats and employees. See the 1.92% to 35% progressive ISR rates, nonresident rules, payroll costs and filing notes.","Mexico income tax: rates, residency and payroll rules (2026)",[237,238,239,240,241],{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"tax","\u002Fcountry\u002Fmexico\u002Fincome-tax",[],[],{"title":207,"description":215},"country\u002Fmexico\u002Fincome-tax",[249,251,255,259],{"label":85,"value":172,"note":250},"Resident progressive rates",{"label":252,"value":253,"note":254},"Highest bracket tax","35%","Top marginal ISR rate",{"label":256,"value":257,"note":258},"Tax return","Usually 30 April","Annual filing deadline",{"label":260,"value":261,"note":262},"Payroll burden","Separate","IMSS and state payroll taxes",[],[265,269,273,276,279,282,285,288,291,294,297],{"band":266,"rate":267,"note":268},"MXN 0.01 to MXN 10,135.11","1.92%","2026 annual resident ISR table; before personal deductions and credits.",{"band":270,"rate":271,"note":272},"MXN 10,135.12 to MXN 86,022.11","MXN 194.59 + 6.4%","Fixed quota plus the marginal rate on the excess over the lower limit.",{"band":274,"rate":275,"note":272},"MXN 86,022.12 to MXN 151,176.19","MXN 5,051.37 + 10.88%",{"band":277,"rate":278,"note":272},"MXN 151,176.20 to MXN 175,735.66","MXN 12,140.13 + 16%",{"band":280,"rate":281,"note":272},"MXN 175,735.67 to MXN 210,403.69","MXN 16,069.64 + 17.92%",{"band":283,"rate":284,"note":272},"MXN 210,403.70 to MXN 424,353.97","MXN 22,282.14 + 21.36%",{"band":286,"rate":287,"note":272},"MXN 424,353.98 to MXN 668,840.14","MXN 67,981.92 + 23.52%",{"band":289,"rate":290,"note":272},"MXN 668,840.15 to MXN 1,276,925.98","MXN 125,485.07 + 30%",{"band":292,"rate":293,"note":272},"MXN 1,276,925.99 to MXN 1,702,567.97","MXN 307,910.81 + 32%",{"band":295,"rate":296,"note":272},"MXN 1,702,567.98 to MXN 5,107,703.92","MXN 444,116.23 + 34%",{"band":298,"rate":299,"note":300},"Above MXN 5,107,703.92","MXN 1,601,862.46 + 35%","2026 annual resident ISR top band; before personal deductions and credits.",[302,303,304,307,310,312],{"label":85,"value":172,"badge":187},{"label":252,"value":253},{"label":305,"value":306},"Foreign income tax","Taxable for residents",{"label":308,"value":309},"Salary withholding","Monthly",{"label":311,"value":261},"Employee social security",{"label":313,"value":314},"Tax return deadline","30 April",[],[317,318,319],"A Mexico tax resident is generally taxed on worldwide income, so foreign accounts and offshore structures do not automatically stay outside the ISR net.","Many employees with only salary income do not file a return, but the 400,000 MXN threshold and other exceptions matter.","The real cost of employment can be much higher than ISR alone because IMSS, INFONAVIT and state payroll tax are separate from income tax.","J7NRd--ejnZ-ArlPZ-DOuqeKIrZsxpJEJ-S_btX4Cek",{"id":322,"title":323,"bestFor":324,"body":327,"country":36,"countryFacts":334,"countrySlug":37,"description":331,"excerpt":40,"extension":41,"faqs":335,"flag":61,"heroImage":40,"howItWorks":345,"lastUpdated":137,"meta":349,"metaDescription":350,"metaTitle":351,"navigation":68,"otherTaxes":352,"pageType":242,"path":358,"relatedFormations":359,"relatedGuides":360,"seo":361,"stem":362,"summaryCards":363,"taxBracketSections":374,"taxBrackets":375,"taxRates":376,"taxSlug":158,"taxType":89,"visas":387,"watchOut":388,"__hash__":392},"taxes\u002Fcountry\u002Fmexico\u002Fcorporate-tax.md","Corporate tax in Mexico",[106,108,325,107,326],"Regional operators","Cross-border groups",{"type":17,"value":328,"toc":332},[329],[20,330,331],{},"Mexico has a straightforward headline corporate rate, but the practical tax burden is broader. Any company model should include withholding tax, VAT, payroll charges and the monthly SAT compliance cycle.",{"title":33,"searchDepth":34,"depth":34,"links":333},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[336,339,342],{"question":337,"answer":338},"Does Mexico have corporate tax?","Yes. Mexico generally taxes resident companies at a 30% federal corporate income tax rate.",{"question":340,"answer":341},"Are dividends taxed in Mexico at the company level?","Dividend distributions can trigger 10% withholding for individuals and nonresidents, and distributions from outside CUFIN can create additional corporate-level tax.",{"question":343,"answer":344},"Is Mexico good for companies?","Mexico can work well for operating companies because it has a clear corporate tax system and a large market, but payroll, VAT, withholding, transfer pricing and documentation are all important from day one.",[346,347,348],"Mexican resident companies are generally taxed on worldwide income at a 30% federal corporate income tax rate. Nonresident companies are taxed on Mexican-source income or through a permanent establishment.","Most companies make monthly provisional tax payments and file an annual return by 31 March. Transfer pricing, interest deductibility, e-invoicing and documentation are part of the real compliance burden.","Dividends can add another layer of tax. Mexican companies generally distribute from CUFIN without extra corporate-level tax, but distributions outside CUFIN can trigger gross-up tax, and dividend payments to individuals or nonresidents usually carry 10% withholding.",{},"Mexico corporate tax guide for companies and founders. See the 30% corporate rate, dividend withholding, VAT, payroll and annual filing notes.","Mexico corporate tax: company tax rates and rules (2026)",[353,354,355,356,357],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fmexico\u002Fcorporate-tax",[],[],{"title":323,"description":331},"country\u002Fmexico\u002Fcorporate-tax",[364,365,368,372],{"label":89,"value":178,"note":179},{"label":366,"value":193,"note":367},"Dividend withholding","To individuals and nonresidents",{"label":369,"value":370,"note":371},"Annual return","31 March","For companies",{"label":96,"value":45,"note":373},"8% in border region",[],[],[377,380,381,382,385],{"label":378,"value":178,"badge":379},"Corporate income tax","Federal rate",{"label":366,"value":193},{"label":96,"value":45},{"label":383,"value":384},"Border VAT","8%",{"label":386,"value":370},"Annual return deadline",[],[389,390,391],"Mexico's 30% headline rate is only the starting point. VAT, payroll tax, IMSS, INFONAVIT, transfer pricing and withholding rules can materially change the effective cost.","The monthly compliance calendar matters. Missing provisional payments or CFDI requirements can create penalties and cash-flow stress.","2026 compliance remains focused on digital invoicing, SAT scrutiny of related-party pricing and withholding on platform and cross-border payments.","5IIpW24NwckvR6FhHF4goL9ruEkGV47xZcH_oxBnSA4",{"id":394,"title":395,"bestFor":396,"body":400,"country":36,"countryFacts":407,"countrySlug":37,"description":404,"excerpt":40,"extension":41,"faqs":408,"flag":61,"heroImage":40,"howItWorks":418,"lastUpdated":137,"meta":422,"metaDescription":423,"metaTitle":424,"navigation":68,"otherTaxes":425,"pageType":242,"path":431,"relatedFormations":432,"relatedGuides":433,"seo":434,"stem":435,"summaryCards":436,"taxBracketSections":449,"taxBrackets":450,"taxRates":451,"taxSlug":155,"taxType":93,"visas":461,"watchOut":462,"__hash__":466},"taxes\u002Fcountry\u002Fmexico\u002Fcapital-gains-tax.md","Capital gains tax in Mexico",[107,397,398,106,399],"Shareholders","Property owners","Cross-border traders",{"type":17,"value":401,"toc":405},[402],[20,403,404],{},"Mexico taxes capital gains inside the income tax system rather than through a simple standalone CGT. The key checks are whether the asset is listed, whether the seller is a resident or nonresident and whether a special exemption applies.",{"title":33,"searchDepth":34,"depth":34,"links":406},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[409,412,415],{"question":410,"answer":411},"Does Mexico have capital gains tax?","Yes. Mexico taxes capital gains through its income tax system, and resident individuals can face progressive rates up to 35%.",{"question":413,"answer":414},"Are stock gains taxed differently in Mexico?","Yes. Shares listed on the Mexican stock exchange can qualify for a special 10% final tax on net gains, which is different from the ordinary ISR treatment.",{"question":416,"answer":417},"Are property gains taxed in Mexico?","Often yes. Real estate gains are usually taxed under the general income tax rules, although exemptions can apply in specific cases such as a principal residence if the legal conditions are met.",[419,420,421],"Mexico does not have a separate flat CGT regime for individuals. For residents, capital gains are generally taxed under the broader income tax system, so the effective rate can reach 35% depending on the taxpayer's income level and the asset sold.","Sales of shares listed on the Mexican stock exchange can qualify for a special 10% final tax on net gains. Private share disposals, many real estate sales and other asset sales usually fall back into the ordinary ISR framework.","Nonresidents face separate Mexican-source capital gains rules, including gross and net methods in some cases. Property transfers also bring notary and local transaction costs that are separate from capital gains tax.",{},"Mexico capital gains tax guide for investors and property owners. See the ISR treatment, the 10% listed-share rule, nonresident methods and planning notes.","Mexico capital gains tax: shares, property and investment gains (2026)",[426,427,428,429,430],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fmexico\u002Fcapital-gains-tax",[],[],{"title":395,"description":404},"country\u002Fmexico\u002Fcapital-gains-tax",[437,439,442,445],{"label":93,"value":181,"note":438},"Taxed under ISR",{"label":440,"value":193,"note":441},"Listed share gains","Special stock market rule",{"label":443,"value":181,"note":444},"Property gains","Subject to ISR rules",{"label":446,"value":447,"note":448},"Nonresident gains","25% \u002F 35%","Gross or net methods",[],[],[452,454,455,456,459],{"label":93,"value":181,"badge":453},"Income tax system",{"label":440,"value":193},{"label":443,"value":181},{"label":457,"value":458},"Nonresident gross method","25%",{"label":460,"value":253},"Nonresident net method",[],[463,464,465],"Capital gains in Mexico are not just about shares. Real estate, private equity interests, foreign securities and asset restructurings can each be taxed differently.","The 10% listed-share rule is special and limited. Do not assume it applies to private sales or offshore exchanges.","Foreign tax residence can still create a second layer of tax even if Mexico's own capital gains result is favorable.","dMpC0ayO2Io8zA9GBUdGtUcDMBTwZxupeyTWzLDG0BY",{"id":468,"title":469,"bestFor":470,"body":473,"country":36,"countryFacts":480,"countrySlug":37,"description":477,"excerpt":40,"extension":41,"faqs":481,"flag":61,"heroImage":40,"howItWorks":491,"lastUpdated":137,"meta":495,"metaDescription":496,"metaTitle":497,"navigation":68,"otherTaxes":498,"pageType":242,"path":504,"relatedFormations":505,"relatedGuides":506,"seo":507,"stem":508,"summaryCards":509,"taxBracketSections":523,"taxBrackets":524,"taxRates":525,"taxSlug":162,"taxType":161,"visas":533,"watchOut":534,"__hash__":538},"taxes\u002Fcountry\u002Fmexico\u002Fdividend-tax.md","Dividend tax in Mexico",[107,106,108,471,472],"Family offices","Cross-border shareholders",{"type":17,"value":474,"toc":478},[475],[20,476,477],{},"Mexico's dividend rules are simple on the surface but easy to misread. The main questions are who receives the dividend, whether the profits sit in CUFIN and whether the distribution crosses a border.",{"title":33,"searchDepth":34,"depth":34,"links":479},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[482,485,488],{"question":483,"answer":484},"Does Mexico tax dividends?","Yes. Mexico generally applies 10% withholding tax to dividends paid to resident individuals and nonresidents.",{"question":486,"answer":487},"Do Mexican companies always pay dividend tax?","Not always. The company-level result depends on whether the dividend comes from CUFIN or from profits that have not yet been fully taxed.",{"question":489,"answer":490},"Are foreign dividends taxed in Mexico?","Usually yes, if the recipient is a Mexican tax resident. Foreign dividends are generally taxed under the ordinary income tax rules, not a separate dividend regime.",[492,493,494],"Mexico generally withholds 10% tax when a company pays dividends to resident individuals or nonresidents. Corporate recipients can be treated differently, so the recipient type matters.","Dividends paid out of CUFIN generally avoid an extra corporate-level tax, while distributions from profits outside CUFIN can trigger an additional corporate charge before the dividend is paid.","Foreign dividends received by Mexican residents are usually taxed under the ordinary income tax rules, with foreign tax relief potentially available depending on the facts and treaty position.",{},"Mexico dividend tax guide for shareholders and founders. See the 10% withholding rate, CUFIN treatment, foreign dividends and planning notes.","Mexico dividend tax: withholding tax and CUFIN rules (2026)",[499,500,501,502,503],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},"\u002Fcountry\u002Fmexico\u002Fdividend-tax",[],[],{"title":469,"description":477},"country\u002Fmexico\u002Fdividend-tax",[510,512,515,519],{"label":161,"value":193,"note":511},"Withholding tax rate",{"label":513,"value":193,"note":514},"Dividend WHT","Individuals and nonresidents",{"label":516,"value":517,"note":518},"Foreign dividends","Taxable","Usually under ISR rules",{"label":520,"value":521,"note":522},"Company-level tax","Depends","CUFIN matters",[],[],[526,529,531],{"label":527,"value":193,"badge":528},"Dividend withholding tax","Standard rate",{"label":530,"value":193},"Domestic dividend tax",{"label":532,"value":517},"Foreign dividend tax",[],[535,536,537],"Dividends from pre-2014 profits can follow different treatment, so retained earnings history matters.","A 10% withholding does not eliminate foreign tax. Source-country tax and treaty claims can still affect the net amount received.","If you are tax resident outside Mexico, your home country may tax dividends again even when Mexico has already withheld tax.","bWR20ZhCWFw-PJN29TLd2IOAcrDAuPRg6DlOTI3ogdM",{"id":540,"title":541,"bestFor":542,"body":544,"country":36,"countryFacts":551,"countrySlug":37,"description":548,"excerpt":40,"extension":41,"faqs":552,"flag":61,"heroImage":40,"howItWorks":561,"lastUpdated":137,"meta":565,"metaDescription":566,"metaTitle":567,"navigation":68,"otherTaxes":568,"pageType":242,"path":574,"relatedFormations":575,"relatedGuides":576,"seo":577,"stem":578,"summaryCards":579,"taxBracketSections":590,"taxBrackets":591,"taxRates":592,"taxSlug":148,"taxType":147,"visas":599,"watchOut":600,"__hash__":604},"taxes\u002Fcountry\u002Fmexico\u002Fwealth-tax.md","Wealth tax in Mexico",[107,543,471,106,105],"High earners",{"type":17,"value":545,"toc":549},[546],[20,547,548],{},"Mexico does not levy a recurring federal wealth tax. For most people, the real tax work is still around income, gains, estate planning and local property charges.",{"title":33,"searchDepth":34,"depth":34,"links":550},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[553,555,558],{"question":128,"answer":554},"No. Mexico does not levy a general annual wealth tax on individuals.",{"question":556,"answer":557},"Are foreign assets taxed in Mexico?","Not under a separate wealth tax. The main Mexican tax questions are usually income tax, capital gains tax and reporting, depending on the type of asset and the taxpayer's residence.",{"question":559,"answer":560},"Is Mexico good for investors?","Mexico can be workable for investors because there is no net wealth tax, but investors still need to model income tax, capital gains tax, withholding, property taxes and foreign tax exposure.",[562,563,564],"Mexico does not have a general federal wealth tax. Bank balances, listed securities, private company shares and other personal assets are not subject to an annual net worth tax simply because they are owned.","The recurring costs are local rather than federal. Property tax, transfer taxes, notary fees, VAT and other transaction costs can still matter, especially around real estate and business operations.","Wealth planning in Mexico is usually about income tax, capital gains tax, estate planning and reporting, not an annual wealth declaration.",{},"Mexico wealth tax guide for investors and high earners. See the 0% net wealth tax position, local property taxes and planning notes.","Mexico wealth tax: net worth and asset tax rules (2026)",[569,570,571,572,573],{"title":143,"slug":144,"icon":145},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fmexico\u002Fwealth-tax",[],[],{"title":541,"description":548},"country\u002Fmexico\u002Fwealth-tax",[580,581,584,587],{"label":147,"value":175,"note":176},{"label":582,"value":175,"note":583},"Net worth tax","No annual federal levy",{"label":585,"value":175,"note":586},"Asset tax","No broad wealth tax",{"label":588,"value":121,"note":589},"Annual filing","No wealth return",[],[],[593,596,597],{"label":594,"value":175,"badge":595},"Net wealth tax","Zero",{"label":582,"value":175},{"label":598,"value":175},"Annual asset tax",[],[601,602,603],"No wealth tax does not mean no reporting. Banks, brokers and counterparties can still ask for source-of-funds and tax documentation.","Real estate ownership may create local property tax and transfer-cost exposure even though there is no federal wealth tax.","If another country still treats you as tax resident, it may tax your assets or income even when Mexico does not levy a net wealth tax.","UQOYdU0nCtuKfXsSzaK-lw06F75JwCgsTH5TnJz35A0",{"id":606,"title":607,"bestFor":608,"body":611,"country":36,"countryFacts":618,"countrySlug":37,"description":615,"excerpt":40,"extension":41,"faqs":619,"flag":61,"heroImage":40,"howItWorks":629,"lastUpdated":137,"meta":633,"metaDescription":634,"metaTitle":635,"navigation":68,"otherTaxes":636,"pageType":242,"path":642,"relatedFormations":643,"relatedGuides":644,"seo":645,"stem":646,"summaryCards":647,"taxBracketSections":660,"taxBrackets":661,"taxRates":662,"taxSlug":152,"taxType":151,"visas":668,"watchOut":669,"__hash__":673},"taxes\u002Fcountry\u002Fmexico\u002Finheritance-tax.md","Inheritance tax in Mexico",[609,105,107,106,610],"Families","Estate planners",{"type":17,"value":612,"toc":616},[613],[20,614,615],{},"Mexico does not impose a standalone inheritance tax. The real planning issue is usually legal transfer, not a federal death tax, although some gifts can still fall into the income tax system.",{"title":33,"searchDepth":34,"depth":34,"links":617},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[620,623,626],{"question":621,"answer":622},"Does Mexico have inheritance tax?","No. Mexico does not have a separate inheritance tax or estate tax.",{"question":624,"answer":625},"Are inheritances taxable in Mexico?","Inheritances are generally exempt from Mexican income tax for resident individuals, but the paperwork and legal transfer process still matter.",{"question":627,"answer":628},"Are gifts taxable in Mexico?","Sometimes. Gifts between close family members are generally exempt, but other gifts can be treated as taxable income under Mexico's general ISR rules.",[630,631,632],"Mexico does not impose a standalone inheritance tax or estate tax. Inheritances are generally exempt from Mexican income tax for resident individuals.","Gift treatment is more nuanced. Gifts between spouses, lineal ascendants and descendants are generally exempt, while other gifts can be taxable income unless a specific exemption applies.","Succession planning still matters because wills, probate, bank procedures, company share transfers, foreign assets and local civil-law rules can create delays even when there is no inheritance tax bill.",{},"Mexico inheritance tax guide for families and expats. See the 0% estate tax position, gift exemptions and succession planning notes.","Mexico inheritance tax: estate and gift rules (2026)",[637,638,639,640,641],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fmexico\u002Finheritance-tax",[],[],{"title":607,"description":615},"country\u002Fmexico\u002Finheritance-tax",[648,650,653,657],{"label":151,"value":175,"note":649},"No separate estate tax",{"label":651,"value":175,"note":652},"Estate tax","No federal estate tax",{"label":654,"value":655,"note":656},"Gift tax","0% \u002F limited","Some gifts are taxable as income",{"label":658,"value":175,"note":659},"Probate tax","No federal probate tax",[],[],[663,665,666,667],{"label":151,"value":175,"badge":664},"No separate tax",{"label":651,"value":175},{"label":654,"value":655},{"label":658,"value":175},[],[670,671,672],"No inheritance tax does not remove the need for a will, especially if you own Mexican real estate, bank accounts or company interests.","Gift rules are not the same as inheritance rules. A gift that looks simple can still become taxable if it falls outside the statutory family exemptions.","Foreign heirs may still owe tax in their home country even when Mexico charges no separate inheritance tax.","JxtzdNcdHCoyr-hfR7jNgguk7GqpkIQkIkqG557tck8",{"index":675,"details":766},{"id":676,"title":677,"bestFor":678,"body":680,"country":38,"countryFacts":687,"countrySlug":39,"description":684,"excerpt":40,"extension":41,"faqs":691,"flag":62,"heroImage":40,"howItWorks":701,"lastUpdated":137,"meta":705,"metaDescription":706,"metaTitle":707,"navigation":68,"otherTaxes":708,"pageType":164,"path":723,"relatedFormations":724,"relatedGuides":725,"seo":726,"stem":727,"summaryCards":728,"taxBracketSections":744,"taxBrackets":745,"taxRates":746,"taxSlug":40,"taxType":40,"visas":756,"watchOut":757,"__hash__":765},"taxes\u002Fcountry\u002Fportugal\u002Findex.md","Taxes in Portugal",[105,106,107,679,108],"Remote workers",{"type":17,"value":681,"toc":685},[682],[20,683,684],{},"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":686},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":121,"fatfStatus":122},"Europe","EUR","79",[692,695,698],{"question":693,"answer":694},"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":696,"answer":697},"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":699,"answer":700},"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.",[702,703,704],"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)",[709,710,711,712,713,714,715,719],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},{"title":716,"slug":717,"icon":718},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":720,"slug":721,"icon":722},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fportugal",[],[],{"title":677,"description":684},"country\u002Fportugal\u002Findex",[729,732,733,736,739,741],{"label":143,"value":730,"note":731},"12.5% - 48%","Progressive PIT",{"label":147,"value":175,"note":176},{"label":89,"value":734,"note":735},"19%","Mainland 2026 rate",{"label":93,"value":737,"note":738},"28%","Property and securities rules",{"label":161,"value":737,"note":740},"Default rate for individuals",{"label":96,"value":742,"note":743},"23%","Mainland standard rate",[],[],[747,748,750,752,753,754,755],{"label":143,"value":730,"badge":187},{"label":147,"value":749},"0% (AIMI on property)",{"label":151,"value":751},"0% (stamp duty applies instead)",{"label":93,"value":737},{"label":89,"value":734},{"label":161,"value":737},{"label":96,"value":742},[],[758,760,761,762,764],{"Portugal is not tax-free":759},"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":763},"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":767,"corporate-tax":876,"capital-gains-tax":956,"dividend-tax":1035,"wealth-tax":1106,"inheritance-tax":1186},{"id":768,"title":769,"bestFor":770,"body":772,"country":38,"countryFacts":779,"countrySlug":39,"description":776,"excerpt":40,"extension":41,"faqs":780,"flag":62,"heroImage":40,"howItWorks":790,"lastUpdated":137,"meta":794,"metaDescription":795,"metaTitle":796,"navigation":68,"otherTaxes":797,"pageType":242,"path":805,"relatedFormations":806,"relatedGuides":807,"seo":808,"stem":809,"summaryCards":810,"taxBracketSections":823,"taxBrackets":824,"taxRates":861,"taxSlug":144,"taxType":143,"visas":869,"watchOut":870,"__hash__":875},"taxes\u002Fcountry\u002Fportugal\u002Fincome-tax.md","Income tax in Portugal",[105,679,209,771,543],"Contractors",{"type":17,"value":773,"toc":777},[774],[20,775,776],{},"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":778},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":121,"fatfStatus":122},[781,784,787],{"question":782,"answer":783},"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":785,"answer":786},"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":788,"answer":789},"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.",[791,792,793],"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)",[798,799,800,801,802,803,804],{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},{"title":716,"slug":717,"icon":718},{"title":720,"slug":721,"icon":722},"\u002Fcountry\u002Fportugal\u002Fincome-tax",[],[],{"title":769,"description":776},"country\u002Fportugal\u002Fincome-tax",[811,813,816,819],{"label":85,"value":730,"note":812},"2026 PIT brackets",{"label":814,"value":458,"note":815},"Non-resident rate","Portuguese-source remuneration",{"label":311,"value":817,"note":818},"11%","Payroll deduction",{"label":820,"value":821,"note":822},"Employer social security","23.75%","Standard company rate",[],[825,829,833,837,841,845,849,853,857],{"band":826,"rate":827,"note":828},"Up to EUR 8,342","12.5%","Lowest 2026 bracket",{"band":830,"rate":831,"note":832},"EUR 8,342 to EUR 12,587","15.7%","Second bracket",{"band":834,"rate":835,"note":836},"EUR 12,587 to EUR 17,838","21.2%","Third bracket",{"band":838,"rate":839,"note":840},"EUR 17,838 to EUR 23,089","24.1%","Fourth bracket",{"band":842,"rate":843,"note":844},"EUR 23,089 to EUR 29,397","31.1%","Fifth bracket",{"band":846,"rate":847,"note":848},"EUR 29,397 to EUR 43,090","34.9%","Sixth bracket",{"band":850,"rate":851,"note":852},"EUR 43,090 to EUR 46,566","43.1%","Seventh bracket",{"band":854,"rate":855,"note":856},"EUR 46,566 to EUR 86,634","44.6%","Eighth bracket",{"band":858,"rate":859,"note":860},"Above EUR 86,634","48%","Top marginal rate",[862,863,865,867,868],{"label":85,"value":730,"badge":187},{"label":864,"value":458},"Non-resident employment rate",{"label":866,"value":737},"Dividend and interest income",{"label":311,"value":817},{"label":820,"value":821},[],[871,872,873,874],"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":877,"title":878,"bestFor":879,"body":882,"country":38,"countryFacts":889,"countrySlug":39,"description":886,"excerpt":40,"extension":41,"faqs":890,"flag":62,"heroImage":40,"howItWorks":900,"lastUpdated":137,"meta":905,"metaDescription":906,"metaTitle":907,"navigation":68,"otherTaxes":908,"pageType":242,"path":916,"relatedFormations":917,"relatedGuides":918,"seo":919,"stem":920,"summaryCards":921,"taxBracketSections":935,"taxBrackets":936,"taxRates":937,"taxSlug":158,"taxType":89,"visas":948,"watchOut":949,"__hash__":955},"taxes\u002Fcountry\u002Fportugal\u002Fcorporate-tax.md","Corporate tax in Portugal",[106,108,880,325,881],"SMEs","Multinational groups",{"type":17,"value":883,"toc":887},[884],[20,885,886],{},"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":888},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":121,"fatfStatus":122},[891,894,897],{"question":892,"answer":893},"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":895,"answer":896},"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":898,"answer":899},"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.",[901,902,903],"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":904},"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",[909,910,911,912,913,914,915],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":161,"slug":162,"icon":163},{"title":716,"slug":717,"icon":718},{"title":720,"slug":721,"icon":722},"\u002Fcountry\u002Fportugal\u002Fcorporate-tax",[],[],{"title":878,"description":886},"country\u002Fportugal\u002Fcorporate-tax",[922,923,927,931],{"label":89,"value":734,"note":735},{"label":924,"value":925,"note":926},"SME rate","15%","First EUR 50,000",{"label":928,"value":929,"note":930},"Municipal surtax","Up to 1.5%","Municipality dependent",{"label":932,"value":933,"note":934},"State surtax","3% - 9%","Larger profits",[],[],[938,941,942,943,944],{"label":939,"value":734,"badge":940},"Standard corporate tax","Mainland 2026",{"label":924,"value":925,"note":926},{"label":928,"value":929},{"label":932,"value":933},{"label":945,"value":946,"note":947},"Madeira \u002F Azores","13.3%","Standard regional rate",[],[950,951,952,954],"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":953},"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":957,"title":958,"bestFor":959,"body":960,"country":38,"countryFacts":967,"countrySlug":39,"description":964,"excerpt":40,"extension":41,"faqs":968,"flag":62,"heroImage":40,"howItWorks":978,"lastUpdated":137,"meta":982,"metaDescription":983,"metaTitle":984,"navigation":68,"otherTaxes":985,"pageType":242,"path":993,"relatedFormations":994,"relatedGuides":995,"seo":996,"stem":997,"summaryCards":998,"taxBracketSections":1011,"taxBrackets":1012,"taxRates":1013,"taxSlug":155,"taxType":93,"visas":1028,"watchOut":1029,"__hash__":1034},"taxes\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax.md","Capital gains tax in Portugal",[107,398,397,105,543],{"type":17,"value":961,"toc":965},[962],[20,963,964],{},"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":966},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":121,"fatfStatus":122},[969,972,975],{"question":970,"answer":971},"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":973,"answer":974},"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":976,"answer":977},"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.",[979,980,981],"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)",[986,987,988,989,990,991,992],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},{"title":716,"slug":717,"icon":718},{"title":720,"slug":721,"icon":722},"\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax",[],[],{"title":958,"description":964},"country\u002Fportugal\u002Fcapital-gains-tax",[999,1001,1004,1007],{"label":93,"value":737,"note":1000},"Default PIT rate",{"label":443,"value":1002,"note":1003},"50% taxed","Residents and many non-residents",{"label":1005,"value":737,"note":1006},"Listed securities","Default rate",{"label":1008,"value":1009,"note":1010},"Long-term relief","10% - 30%","On certain securities and funds",[],[],[1014,1017,1021,1024],{"label":1015,"value":737,"badge":1016},"Default capital gains tax","Flat rate",{"label":1018,"value":1019,"note":1020},"Property gains taxed","50%","Only half of the gain is taxed in many cases",{"label":1022,"value":253,"note":1023},"Blacklisted jurisdictions","Higher rate can apply",{"label":1025,"value":1026,"note":1027},"Non-resident Portuguese securities","0% \u002F 28%","Depends on the asset and exception",[],[1030,1031,1032,1033],"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":1036,"title":1037,"bestFor":1038,"body":1039,"country":38,"countryFacts":1046,"countrySlug":39,"description":1043,"excerpt":40,"extension":41,"faqs":1047,"flag":62,"heroImage":40,"howItWorks":1057,"lastUpdated":137,"meta":1061,"metaDescription":1062,"metaTitle":1063,"navigation":68,"otherTaxes":1064,"pageType":242,"path":1072,"relatedFormations":1073,"relatedGuides":1074,"seo":1075,"stem":1076,"summaryCards":1077,"taxBracketSections":1088,"taxBrackets":1089,"taxRates":1090,"taxSlug":162,"taxType":161,"visas":1099,"watchOut":1100,"__hash__":1105},"taxes\u002Fcountry\u002Fportugal\u002Fdividend-tax.md","Dividend tax in Portugal",[107,397,108,105,106],{"type":17,"value":1040,"toc":1044},[1041],[20,1042,1043],{},"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":1045},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":121,"fatfStatus":122},[1048,1051,1054],{"question":1049,"answer":1050},"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":1052,"answer":1053},"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":1055,"answer":1056},"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.",[1058,1059,1060],"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)",[1065,1066,1067,1068,1069,1070,1071],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":716,"slug":717,"icon":718},{"title":720,"slug":721,"icon":722},"\u002Fcountry\u002Fportugal\u002Fdividend-tax",[],[],{"title":1037,"description":1043},"country\u002Fportugal\u002Fdividend-tax",[1078,1080,1082,1084],{"label":161,"value":737,"note":1079},"Default individual rate",{"label":527,"value":458,"note":1081},"Portuguese-source dividends",{"label":516,"value":737,"note":1083},"Usually taxed as investment income",{"label":1085,"value":1086,"note":1087},"Annual IRS return","Yes","Often required",[],[],[1091,1094,1096,1097],{"label":1092,"value":737,"badge":1093},"Individual dividend tax","Default flat rate",{"label":1095,"value":458},"Portuguese withholding tax",{"label":532,"value":737},{"label":1022,"value":253,"note":1098},"Can apply in some cases",[],[1101,1102,1103,1104],"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":1107,"title":1108,"bestFor":1109,"body":1110,"country":38,"countryFacts":1117,"countrySlug":39,"description":1114,"excerpt":40,"extension":41,"faqs":1118,"flag":62,"heroImage":40,"howItWorks":1128,"lastUpdated":137,"meta":1132,"metaDescription":1133,"metaTitle":1134,"navigation":68,"otherTaxes":1135,"pageType":242,"path":1143,"relatedFormations":1144,"relatedGuides":1145,"seo":1146,"stem":1147,"summaryCards":1148,"taxBracketSections":1163,"taxBrackets":1164,"taxRates":1165,"taxSlug":148,"taxType":147,"visas":1179,"watchOut":1180,"__hash__":1185},"taxes\u002Fcountry\u002Fportugal\u002Fwealth-tax.md","Wealth tax in Portugal",[107,471,543,398,105],{"type":17,"value":1111,"toc":1115},[1112],[20,1113,1114],{},"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":1116},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":121,"fatfStatus":122},[1119,1122,1125],{"question":1120,"answer":1121},"Does Portugal have a wealth tax?","Portugal does not have a general net wealth tax. The main property-based charge is AIMI, plus annual IMI on real estate.",{"question":1123,"answer":1124},"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":1126,"answer":1127},"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.",[1129,1130,1131],"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)",[1136,1137,1138,1139,1140,1141,1142],{"title":143,"slug":144,"icon":145},{"title":151,"slug":152,"icon":153},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},{"title":716,"slug":717,"icon":718},{"title":720,"slug":721,"icon":722},"\u002Fcountry\u002Fportugal\u002Fwealth-tax",[],[],{"title":1108,"description":1114},"country\u002Fportugal\u002Fwealth-tax",[1149,1151,1155,1159],{"label":594,"value":175,"note":1150},"No broad net worth tax",{"label":1152,"value":1153,"note":1154},"AIMI","0.7% \u002F 0.4%","Property-based levy",{"label":1156,"value":1157,"note":1158},"Individual threshold","EUR 600,000","EUR 1.2m for joint filing",{"label":1160,"value":1161,"note":1162},"Company property rate","0.4%","On relevant urban property",[],[],[1166,1168,1171,1173,1176],{"label":594,"value":175,"badge":1167},"None",{"label":1169,"value":1170},"AIMI for individuals","0.7%",{"label":1172,"value":1161},"AIMI for companies",{"label":1174,"value":1175},"AIMI for tax havens","7.5%",{"label":1177,"value":1178},"IMI urban property","0.3% - 0.45%",[],[1181,1182,1183,1184],"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":1187,"title":1188,"bestFor":1189,"body":1190,"country":38,"countryFacts":1197,"countrySlug":39,"description":1194,"excerpt":40,"extension":41,"faqs":1198,"flag":62,"heroImage":40,"howItWorks":1208,"lastUpdated":137,"meta":1212,"metaDescription":1213,"metaTitle":1214,"navigation":68,"otherTaxes":1215,"pageType":242,"path":1223,"relatedFormations":1224,"relatedGuides":1225,"seo":1226,"stem":1227,"summaryCards":1228,"taxBracketSections":1241,"taxBrackets":1242,"taxRates":1243,"taxSlug":152,"taxType":151,"visas":1251,"watchOut":1252,"__hash__":1257},"taxes\u002Fcountry\u002Fportugal\u002Finheritance-tax.md","Inheritance tax in Portugal",[609,105,107,610,398],{"type":17,"value":1191,"toc":1195},[1192],[20,1193,1194],{},"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":1196},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":121,"fatfStatus":122},[1199,1202,1205],{"question":1200,"answer":1201},"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":1203,"answer":1204},"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":1206,"answer":1207},"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.",[1209,1210,1211],"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)",[1216,1217,1218,1219,1220,1221,1222],{"title":143,"slug":144,"icon":145},{"title":147,"slug":148,"icon":149},{"title":93,"slug":155,"icon":156},{"title":89,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},{"title":716,"slug":717,"icon":718},{"title":720,"slug":721,"icon":722},"\u002Fcountry\u002Fportugal\u002Finheritance-tax",[],[],{"title":1188,"description":1194},"country\u002Fportugal\u002Finheritance-tax",[1229,1230,1233,1237],{"label":151,"value":175,"note":649},{"label":1231,"value":193,"note":1232},"Stamp duty on gifts","Most gratuitous transfers",{"label":1234,"value":1235,"note":1236},"Family exemption","10% exempt","0.8% still applies to property gifts",{"label":1238,"value":1239,"note":1240},"Filing deadline","3 months","After death or donation",[],[],[1244,1245,1247],{"label":151,"value":175,"badge":1167},{"label":1246,"value":193},"Stamp duty on free transfers",{"label":1248,"value":1249,"note":1250},"Spouse \u002F descendants \u002F ascendants","0% \u002F 0.8%","0.8% on property gifts",[],[1253,1254,1255,1256],"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",1788594196169]