[{"data":1,"prerenderedAt":1315},["ShallowReactive",2],{"compare-pair-poland-vs-portugal":3,"compare-poland-portugal":91},{"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":43,"flagA":53,"flagB":54,"heroImage":55,"lastUpdated":56,"meta":57,"metaDescription":58,"metaTitle":59,"navigation":60,"path":61,"relatedCompares":62,"seo":69,"stem":70,"verdict":71,"winners":75,"__hash__":90},"compare\u002Fcompare\u002Fpoland-vs-portugal.md","Poland vs Portugal taxes",[9,10,11],"Employees and regional operators in Poland","Investors comparing 19% CGT and dividends with Portugal's 28%","Qualifying small companies that can use 9% CIT",[13,14,15],"Lifestyle-led EU residents","People who genuinely qualify for IFICI","Founders using Portugal's 19% mainland rate without needing 9% CIT",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Poland and Portugal are both EU bases that attract remote employees and small companies, but they are not equivalent low-tax stories. Poland's employment scale is 12% up to PLN 120,000 and 32% above, after a PLN 30,000 tax-free amount. A 4% solidarity levy can apply to surplus income above PLN 1 million. That is still a social-security country: payroll contributions are a full second line. Companies generally pay 19% CIT, with a conditional 9% rate for qualifying small or new companies on non-capital-gain income. Estonian CIT and a 5% IP Box exist for qualifying cases. Capital gains and dividends are generally 19%. VAT is 23%. There is no general net wealth tax. Inheritance and gift tax is 3% to 20% by group.",[20,24,25],{},"Portugal's ordinary personal scale is 12.5% to 48% in 2026, plus solidarity for the highest incomes. Employees generally pay 11% social security and employers 23.75%. Mainland corporate tax is 19% from 2026, with municipal and state surtaxes for larger profits and a 15% SME band on the first EUR 50,000. The default individual rate on dividends and many capital gains is 28%. VAT is 23%. There is no general net wealth tax and no separate inheritance tax, but AIMI can apply to higher-value residential property and stamp duty covers most gratuitous transfers outside the close-family exemption.",[20,27,28],{},"IFICI is the constraint on the Portuguese side. The old NHR regime is not a default for new movers. IFICI is aimed at defined scientific, innovation and qualifying economic activity. AIMA-related property and residence administration is part of the move, not a tax cut. Treating Portugal as a 20% lifestyle jurisdiction on 2026 law is the usual error.",[20,30,31],{},"Choose Poland for lighter headline employment and investment rates, especially if 9% CIT is available. Choose Portugal for climate, EU lifestyle and a 19% mainland company rate, and model 48% PIT, 28% investment income and IFICI eligibility instead of recycled NHR claims.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Poland","poland","Portugal","portugal",null,"md",[],[44,47,50],{"question":45,"answer":46},"Is Poland or Portugal better for tax?","Poland is usually better on personal, investment and small-company headline rates. Portugal can still be the right move for lifestyle and EU residence, but 48% PIT and 28% investment income are not low-tax figures.",{"question":48,"answer":49},"Does Portugal still have NHR?","The old NHR regime is closed to most new entrants. IFICI is a narrower incentive for defined research, innovation and qualifying activities, not a general replacement for 48% tax.",{"question":51,"answer":52},"Which country is better for inheritance?","Portugal has no separate inheritance tax and exempts spouses, descendants and ascendants from 10% stamp duty on gratuitous transfers, with 0.8% stamp duty still possible on property gifts. Poland has inheritance and gift tax at 3% to 20% by group.","🇵🇱","🇵🇹","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Poland vs Portugal tax comparison for 2026. Compare 12%\u002F32% PIT, 48% Portuguese scale, 19% CGT, corporate tax, VAT, social security and IFICI limits.","Poland vs Portugal taxes (2026): 12\u002F32 versus 48% and IFICI",true,"\u002Fcompare\u002Fpoland-vs-portugal",[63,66],{"title":64,"path":65},"Poland vs Romania","\u002Fcompare\u002Fpoland-vs-romania",{"title":67,"path":68},"Portugal vs Spain","\u002Fcompare\u002Fportugal-vs-spain",{"title":7,"description":22},"compare\u002Fpoland-vs-portugal",[72,73,74],"Poland's ordinary employment scale is 12% up to PLN 120,000 and 32% above that after a PLN 30,000 allowance, with a 4% solidarity levy on surplus income above PLN 1 million. Portugal's 2026 personal scale runs from 12.5% to 48% before surcharges, so salary tax is usually heavier in Portugal once social security is included on both sides.","Investment income also favours Poland on the standard figures: 19% on most capital gains and dividends, against Portugal's 28% default. Mainland Portuguese corporate tax is 19% from 2026, matching Poland's standard 19% CIT, though Poland offers a conditional 9% small-company rate.","Choose Poland for a CEE operating or employment base with simpler investment rates. Choose Portugal for lifestyle-led EU residence, and do not treat IFICI or former NHR as a general 48% escape — AIMA property tax and stamp duty still sit on top.",[76,80,83,86],{"taxType":77,"winner":78,"note":79},"Personal income tax","A","Poland's 12%\u002F32% scale plus a possible 4% solidarity levy is below Portugal's 12.5% to 48% PIT, though both have material social-security charges.",{"taxType":81,"winner":78,"note":82},"Corporate tax","Both use a 19% standard headline; Poland's conditional 9% small-company rate can undercut Portugal's 19% mainland rate and surtaxes.",{"taxType":84,"winner":78,"note":85},"Capital gains tax","Poland generally taxes shares, securities, crypto and property gains at 19%; Portugal's default individual rate is 28%.",{"taxType":87,"winner":88,"note":89},"VAT","tie","Both use a 23% standard VAT rate on the mainland or national system.","GUkAtz8jlLtlx4B7Rvge5ExUfHmrGkAqHIn3roObB4Y",{"a":92,"b":726},{"index":93,"details":200},{"id":94,"title":95,"bestFor":96,"body":102,"country":36,"countryFacts":109,"countrySlug":37,"description":106,"excerpt":40,"extension":41,"faqs":115,"flag":53,"heroImage":40,"howItWorks":125,"lastUpdated":129,"meta":130,"metaDescription":131,"metaTitle":132,"navigation":60,"otherTaxes":133,"pageType":156,"path":157,"relatedFormations":158,"relatedGuides":159,"seo":160,"stem":161,"summaryCards":162,"taxBracketSections":180,"taxBrackets":181,"taxRates":182,"taxSlug":40,"taxType":40,"visas":193,"watchOut":194,"__hash__":199},"taxes\u002Fcountry\u002Fpoland\u002Findex.md","Taxes in Poland",[97,98,99,100,101],"Employees","Founders","Regional operators","Investors","Expats",{"type":17,"value":103,"toc":107},[104],[20,105,106],{},"Poland is a substantial EU tax system with a relatively moderate headline income-tax scale but a wide compliance footprint. The practical answer depends on residence, employment or business form, social contributions, investment income, VAT and local property rules rather than one headline rate.",{"title":33,"searchDepth":34,"depth":34,"links":108},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},"Europe","PLN","89+","No","Compliant",[116,119,122],{"question":117,"answer":118},"Is Poland a high-tax country?","Poland is a medium-to-high tax system rather than a zero-tax jurisdiction. PIT can reach 32% plus social and health contributions, investment income is often 19%, standard CIT is 19%, and VAT is 23%.",{"question":120,"answer":121},"Does Poland have a wealth tax?","Poland does not currently levy a general annual net wealth tax on an individual's shares, cash or other net assets. Property, financial-institution and transaction taxes can still apply.",{"question":123,"answer":124},"What are the main taxes in Poland?","The main taxes are PIT, CIT, VAT, 19% tax on dividends and many capital gains, payroll contributions, inheritance and gift tax, local property tax, PCC, excise and sector-specific taxes.",[126,127,128],"Poland taxes residents on worldwide income when they have their centre of personal or economic interests in Poland or spend more than 183 days there in the tax year. Non-residents generally pay Polish tax only on Polish-source income, subject to tax treaties.","Employment and other scale-taxed income is usually taxed at 12% up to PLN 120,000 and 32% on the excess, after the PLN 30,000 tax-free amount. A separate 4% solidarity levy can apply to an individual's surplus income above PLN 1 million.","Companies generally pay 19% CIT, with a conditional 9% rate for qualifying small taxpayers and start-ups on non-capital-gain income. Poland also has Estonian CIT, a 5% IP Box rate, 19% capital-gains tax, 23% VAT, payroll contributions, excise, local property tax, inheritance and gift tax, PCC transaction tax and sector taxes.","August 2026",{},"Poland tax overview for residents, expats, founders and investors. Compare PIT, wealth tax, inheritance tax, capital gains, CIT, dividends, VAT, payroll and property taxes.","Taxes in Poland: income, wealth, corporate and dividend tax (2026)",[134,138,142,146,149,152],{"title":135,"slug":136,"icon":137},"Income tax","income-tax","💼",{"title":139,"slug":140,"icon":141},"Wealth tax","wealth-tax","💰",{"title":143,"slug":144,"icon":145},"Inheritance tax","inheritance-tax","🏛️",{"title":84,"slug":147,"icon":148},"capital-gains-tax","📈",{"title":81,"slug":150,"icon":151},"corporate-tax","🏢",{"title":153,"slug":154,"icon":155},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fpoland",[],[],{"title":95,"description":106},"country\u002Fpoland\u002Findex",[163,166,169,172,175,177],{"label":135,"value":164,"note":165},"12% \u002F 32%","PLN 30,000 allowance; 4% solidarity levy above PLN 1m",{"label":139,"value":167,"note":168},"0%","No general net wealth tax",{"label":81,"value":170,"note":171},"19% \u002F 9%","9% only for qualifying small or new companies",{"label":84,"value":173,"note":174},"19%","Shares, securities, crypto and property gains",{"label":153,"value":173,"note":176},"Domestic rate before treaty or EU relief",{"label":87,"value":178,"note":179},"23% \u002F 8% \u002F 5%","Standard and reduced rates",[],[],[183,185,186,189,190,191,192],{"label":135,"value":164,"badge":184},"Progressive",{"label":139,"value":167},{"label":187,"value":188},"Inheritance and gift tax","3% - 20%",{"label":84,"value":173},{"label":81,"value":170},{"label":153,"value":173},{"label":87,"value":178},[],[195,196,197,198],"Poland is not a simple 12% country. Social security, health insurance, the 32% band, the solidarity levy and the chosen form of business taxation can materially change the effective burden.","No general wealth tax does not mean no tax on assets. Property tax, 2% PCC on many secondary-market real-estate purchases, inheritance and gift tax, and 19% tax on many disposals still matter.","The 9% CIT rate is limited to qualifying taxpayers and non-capital-gain income. Estonian CIT can defer the company-level tax, but distributions and hidden-profit rules still need to be modelled.","Poland's treaty network and EU membership help with cross-border planning, but residence, beneficial ownership, withholding-tax procedures, CFC rules and the MLI can change the result.","SoI8-q24-QYqo4kmHYtIzKaIHADmPjNMuwGwO4XuT9Y",{"income-tax":201,"corporate-tax":298,"capital-gains-tax":383,"dividend-tax":464,"wealth-tax":541,"inheritance-tax":623},{"id":202,"title":203,"bestFor":204,"body":207,"country":36,"countryFacts":214,"countrySlug":37,"description":211,"excerpt":40,"extension":41,"faqs":215,"flag":53,"heroImage":40,"howItWorks":225,"lastUpdated":129,"meta":229,"metaDescription":230,"metaTitle":231,"navigation":60,"otherTaxes":232,"pageType":238,"path":239,"relatedFormations":240,"relatedGuides":241,"seo":242,"stem":243,"summaryCards":244,"taxBracketSections":259,"taxBrackets":260,"taxRates":277,"taxSlug":136,"taxType":135,"visas":291,"watchOut":292,"__hash__":297},"taxes\u002Fcountry\u002Fpoland\u002Fincome-tax.md","Income tax in Poland",[97,205,101,206,98],"Contractors","Remote workers",{"type":17,"value":208,"toc":212},[209],[20,210,211],{},"Poland income tax is best understood as a menu of regimes. Employees usually use the 12%\u002F32% scale, while founders, contractors, landlords and investors may fall into separate rules that do not use the PLN 30,000 allowance in the same way.",{"title":33,"searchDepth":34,"depth":34,"links":213},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[216,219,222],{"question":217,"answer":218},"What is the income tax rate in Poland?","The main scale is 12% up to a PLN 120,000 tax base and 32% on the excess, with a PLN 30,000 tax-free amount. Business owners may choose other regimes when eligible.",{"question":220,"answer":221},"How much income is tax-free in Poland?","The general tax-free amount for income taxed under the scale is PLN 30,000, producing a PLN 3,600 annual tax-reducing amount at the 12% rate.",{"question":223,"answer":224},"Do expats pay tax in Poland?","Yes, if they become Polish tax residents or earn Polish-source income. Residents generally report worldwide income, while non-residents usually report Polish-source income subject to treaty rules.",[226,227,228],"A Polish tax resident is generally subject to unlimited tax liability on worldwide income. Residence can arise from a centre of personal or economic interests in Poland or more than 183 days in Poland during the tax year, with treaty tie-breakers used when two countries claim residence.","The main scale taxes employment, pensions and many other forms of income at 12% up to a PLN 120,000 tax base and 32% on the excess. The scale includes a PLN 30,000 tax-free amount, represented by a PLN 3,600 annual tax-reducing amount at the 12% rate.","Employees normally pay tax through payroll withholding and settle the year in an annual PIT return. Self-employed people can choose the scale, a 19% linear tax on qualifying business income or a revenue-based lump-sum regime, while private rental is generally taxed at 8.5% up to PLN 100,000 of revenue and 12.5% above it.",{},"Poland income tax guide for 2026. See the 12% and 32% PIT brackets, PLN 30,000 tax-free amount, 19% business option, rental tax and solidarity levy.","Poland income tax: rates, brackets and expat rules (2026)",[233,234,235,236,237],{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},"tax","\u002Fcountry\u002Fpoland\u002Fincome-tax",[],[],{"title":203,"description":211},"country\u002Fpoland\u002Fincome-tax",[245,247,251,255],{"label":77,"value":164,"note":246},"Main progressive scale",{"label":248,"value":249,"note":250},"Tax-free amount","PLN 30,000","Shared across scale-taxed income",{"label":252,"value":253,"note":254},"Higher-rate threshold","PLN 120,000","32% applies to the excess",{"label":256,"value":257,"note":258},"Solidarity levy","4%","Excess income above PLN 1m",[],[261,265,269,273],{"band":262,"rate":263,"note":264},"Tax base up to PLN 30,000","0% effective PIT","Tax-free amount within the scale",{"band":266,"rate":267,"note":268},"PLN 30,001 to PLN 120,000","12%","Reduced by the PLN 3,600 tax-reducing amount",{"band":270,"rate":271,"note":272},"Above PLN 120,000","32%","Applies to the excess over PLN 120,000",{"band":274,"rate":275,"note":276},"Taxable income above PLN 1,000,000","4% solidarity levy","Separate levy on the relevant surplus income",[278,279,281,283,284,286,289],{"label":248,"value":249},{"label":280,"value":267},"Lower scale rate",{"label":282,"value":271},"Higher scale rate",{"label":252,"value":253},{"label":285,"value":173},"Linear business tax",{"label":287,"value":288},"Private rental","8.5% \u002F 12.5%",{"label":256,"value":290},"4% above PLN 1m",[],[293,294,295,296],"The PLN 30,000 allowance applies to income taxed under the scale and is not a general credit against 19% dividends, securities gains, crypto gains or linear-taxed business income.","Salary tax is only one part of payroll cost. Employee and employer social insurance, health insurance and the annual social-security base can materially change take-home pay and employer cost.","A B2B contractor should compare the scale, 19% linear tax and lump-sum tax after considering deductible costs, health contributions, business activity classification and loss treatment.","Foreign income is not automatically outside Poland. Residents generally report worldwide income, then apply the relevant treaty exemption or foreign-tax-credit method.","3rhhSrxqyhGUPV5eI4Nz8jUy3az0yokfIwp8sVBvQq8",{"id":299,"title":300,"bestFor":301,"body":305,"country":36,"countryFacts":312,"countrySlug":37,"description":309,"excerpt":40,"extension":41,"faqs":313,"flag":53,"heroImage":40,"howItWorks":323,"lastUpdated":129,"meta":327,"metaDescription":328,"metaTitle":329,"navigation":60,"otherTaxes":330,"pageType":238,"path":336,"relatedFormations":337,"relatedGuides":338,"seo":339,"stem":340,"summaryCards":341,"taxBracketSections":357,"taxBrackets":358,"taxRates":359,"taxSlug":150,"taxType":81,"visas":376,"watchOut":377,"__hash__":382},"taxes\u002Fcountry\u002Fpoland\u002Fcorporate-tax.md","Corporate tax in Poland",[98,302,303,99,304],"SMEs","Holding companies","Technology businesses",{"type":17,"value":306,"toc":310},[307],[20,308,309],{},"Poland offers several company-tax routes, but the attractive headline rates are conditional. The right comparison is usually between ordinary CIT, Estonian CIT and the founder's personal extraction strategy, with VAT, payroll and compliance costs included.",{"title":33,"searchDepth":34,"depth":34,"links":311},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[314,317,320],{"question":315,"answer":316},"What is Poland's corporate tax rate?","The standard Polish CIT rate is 19%. Qualifying small taxpayers and start-ups can use 9% on eligible non-capital-gain income, while capital gains generally remain at 19%.",{"question":318,"answer":319},"Does Poland have an Estonian corporate tax regime?","Yes. Qualifying companies can elect Estonian CIT, with a 10% company-level rate for small or new taxpayers and 20% for other taxpayers on the relevant distributed or deemed profits.",{"question":321,"answer":322},"Is Poland good for companies?","It can be attractive for operating businesses and regional teams, especially where the 9% rate, IP Box or Estonian CIT fits. Model VAT, payroll, accounting, withholding, transfer pricing and distribution taxes before deciding.",[324,325,326],"Polish-resident companies and several partnership forms are generally within CIT on worldwide profits, while non-residents are taxed on Polish-source profits and permanent-establishment income. The tax base separates ordinary business income from capital gains, which are generally taxed at 19%.","The standard CIT rate is 19%. A 9% rate can apply to non-capital-gain income where the company is a qualifying small taxpayer or start-up and meets the statutory revenue and anti-abuse conditions. For 2026, the PLN equivalent of the EUR 2 million small-taxpayer threshold is converted using the statutory NBP exchange-rate rules.","Companies can also consider Estonian CIT, which taxes qualifying companies mainly when profits are distributed or treated as hidden profits. The 2026 Estonian CIT rates are 10% for qualifying small or new taxpayers and 20% for other taxpayers. Large groups must also check the 15% global minimum-tax rules, while Poland has a separate 10% minimum tax for companies meeting its loss or low-profit conditions.",{},"Poland corporate tax guide for 2026. Compare the 19% standard CIT rate, conditional 9% rate, Estonian CIT, 5% IP Box, minimum tax, VAT and payroll costs.","Poland corporate tax: 19% CIT, 9% small-company rate and Estonian CIT (2026)",[331,332,333,334,335],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":153,"slug":154,"icon":155},"\u002Fcountry\u002Fpoland\u002Fcorporate-tax",[],[],{"title":300,"description":309},"country\u002Fpoland\u002Fcorporate-tax",[342,345,349,353],{"label":343,"value":173,"note":344},"Standard CIT","General corporate rate",{"label":346,"value":347,"note":348},"Small-taxpayer CIT","9%","Non-capital-gain income if eligible",{"label":350,"value":351,"note":352},"Estonian CIT","10% \u002F 20%","Company-level rate on distributed or deemed profits",{"label":354,"value":355,"note":356},"IP Box","5%","Qualifying intellectual-property income",[],[],[360,363,366,368,369,370,373],{"label":361,"value":173,"badge":362},"Standard corporate income tax","General rate",{"label":364,"value":347,"note":365},"Reduced CIT","Qualifying small or new companies",{"label":367,"value":173},"Capital gains in CIT",{"label":354,"value":355},{"label":350,"value":351},{"label":371,"value":372},"Minimum tax","10%",{"label":374,"value":375},"Building-income tax","0.035% monthly",[],[378,379,380,381],"The 9% rate is not a universal small-business rate. Capital gains are excluded, and new entities, reorganisations, contributions in kind and tax groups can be restricted from using it.","Estonian CIT is a timing and distribution regime, not a permanent zero-tax result. Dividends, hidden profits, non-business expenditure and exit from the regime require separate calculations.","Corporate tax is only one layer. Poland's 23% VAT, payroll costs, transfer pricing, withholding tax, local property tax, financial-institution tax and e-invoicing compliance can be more significant for some businesses.","Cross-border groups should check CFC, controlled-transaction documentation, beneficial ownership, EU parent-subsidiary relief and the 15% global minimum tax before relying on a nominal rate.","PS5XwciQBR7WcNbS0rwS8Te082uCd5r9zxNkNegDLyY",{"id":384,"title":385,"bestFor":386,"body":391,"country":36,"countryFacts":398,"countrySlug":37,"description":395,"excerpt":40,"extension":41,"faqs":399,"flag":53,"heroImage":40,"howItWorks":409,"lastUpdated":129,"meta":413,"metaDescription":414,"metaTitle":415,"navigation":60,"otherTaxes":416,"pageType":238,"path":422,"relatedFormations":423,"relatedGuides":424,"seo":425,"stem":426,"summaryCards":427,"taxBracketSections":441,"taxBrackets":442,"taxRates":443,"taxSlug":147,"taxType":84,"visas":457,"watchOut":458,"__hash__":463},"taxes\u002Fcountry\u002Fpoland\u002Fcapital-gains-tax.md","Capital gains tax in Poland",[100,387,388,389,390],"Crypto holders","Property owners","Shareholders","Family offices",{"type":17,"value":392,"toc":396},[393],[20,394,395],{},"Poland uses a clean 19% headline for many investment gains, but the tax base and filing route depend on the asset. Listed securities, crypto, private property and business assets each have their own timing, cost and relief rules.",{"title":33,"searchDepth":34,"depth":34,"links":397},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[400,403,406],{"question":401,"answer":402},"Does Poland tax stock-market gains?","Yes. Individual gains from shares and many other securities are generally taxed at 19% on the annual net result and reported in PIT-38.",{"question":404,"answer":405},"How are crypto gains taxed in Poland?","Crypto disposal income is generally taxed at 19% after eligible costs. Crypto-to-crypto exchange is generally not a taxable disposal, but documentation of purchases and sales is important.",{"question":407,"answer":408},"When is property sale exempt from tax in Poland?","A private property sale is generally outside PIT after the end of the fifth year counted from the end of the acquisition year. Earlier sales may qualify for an own-housing relief if its conditions are met.",[410,411,412],"Poland generally applies a 19% separate tax to individual gains from shares, securities, investment funds, derivatives and similar capital assets. The annual tax is based on the net result after eligible acquisition and disposal costs, rather than on the taxpayer's 12%\u002F32% employment bracket.","Share and securities disposals are usually reported in PIT-38 between 15 February and 30 April of the following year. A loss can generally be carried forward against the same source for five years, subject to the statutory annual and one-off limits.","Virtual-currency disposal gains are also generally taxed at 19%. Buying one cryptocurrency with another is not itself treated as a taxable disposal, while costs of acquiring crypto can be carried into a later year. Private real-estate disposal is generally taxed at 19% when sold before the end of the fifth year counted from the end of the acquisition year; a qualifying own-housing relief may reduce or eliminate the tax.",{},"Poland capital gains tax guide for investors. See the 19% rate on shares, securities and crypto, the five-year property rule, own-housing relief and loss carryforwards.","Poland capital gains tax: shares, crypto and property rules (2026)",[417,418,419,420,421],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},"\u002Fcountry\u002Fpoland\u002Fcapital-gains-tax",[],[],{"title":385,"description":395},"country\u002Fpoland\u002Fcapital-gains-tax",[428,431,434,437],{"label":429,"value":173,"note":430},"Securities gains","PIT-38 on net annual gain",{"label":432,"value":173,"note":433},"Crypto gains","Costs can carry forward",{"label":435,"value":173,"note":436},"Private real estate","Usually only within five years",{"label":438,"value":439,"note":440},"Loss relief","5 years","Same source of income",[],[],[444,447,449,451,453,455],{"label":445,"value":173,"badge":446},"Shares and securities","Net gain",{"label":448,"value":173},"Derivatives and funds",{"label":450,"value":173},"Virtual currencies",{"label":452,"value":173},"Private real-estate disposal",{"label":454,"value":439},"Real-estate holding period",{"label":456,"value":439},"Capital-loss carryforward",[],[459,460,461,462],"The 19% securities rate is charged on the net gain, but broker statements do not always cover every asset or foreign platform. Keep acquisition costs, fees, transfers and currency records.","Real estate is not subject to the same timing rule as shares. The five-year period is counted from the end of the acquisition year, and selling before it can create a 19% PIT liability even if the property was held for several calendar years.","The own-housing relief is fact-specific and generally requires the sale proceeds to be used for qualifying housing purposes within the statutory period. It should not be treated as an automatic principal-residence exemption.","A company selling an asset usually deals with CIT rather than the individual's PIT rules, and a sale by a business can also raise VAT and transfer-pricing questions.","xz0qR_etXtU-9_osEMQiE2Elr_kkyrg35W2ZwevRzfA",{"id":465,"title":466,"bestFor":467,"body":469,"country":36,"countryFacts":476,"countrySlug":37,"description":473,"excerpt":40,"extension":41,"faqs":477,"flag":53,"heroImage":40,"howItWorks":487,"lastUpdated":129,"meta":491,"metaDescription":492,"metaTitle":493,"navigation":60,"otherTaxes":494,"pageType":238,"path":500,"relatedFormations":501,"relatedGuides":502,"seo":503,"stem":504,"summaryCards":505,"taxBracketSections":520,"taxBrackets":521,"taxRates":522,"taxSlug":154,"taxType":153,"visas":534,"watchOut":535,"__hash__":540},"taxes\u002Fcountry\u002Fpoland\u002Fdividend-tax.md","Dividend tax in Poland",[100,389,303,98,468],"Cross-border groups",{"type":17,"value":470,"toc":474},[471],[20,472,473],{},"Poland's dividend system is straightforward at the individual level but more technical for companies and cross-border groups. Model both the tax paid by the company and the 19% shareholder withholding, then test treaty, EU and beneficial-ownership relief.",{"title":33,"searchDepth":34,"depth":34,"links":475},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[478,481,484],{"question":479,"answer":480},"What is the dividend tax rate in Poland?","The standard Polish rate for individual dividends is 19%, generally collected as a final withholding tax. Cross-border payments may be reduced by treaty or EU relief.",{"question":482,"answer":483},"Does Poland have dividend withholding tax?","Yes. The domestic rate is generally 19% for dividends, but qualifying treaty, EU parent-subsidiary and domestic exemptions can reduce or eliminate withholding when their conditions are met.",{"question":485,"answer":486},"Are foreign dividends taxed in Poland?","Usually yes for Polish residents. The 19% Polish tax, source-country withholding and the applicable treaty or foreign-tax credit must be reconciled.",[488,489,490],"Dividends received by Polish-resident individuals are generally subject to a 19% final withholding tax. The dividend does not use the PLN 30,000 personal allowance and is not added to the 12%\u002F32% employment-income scale.","A Polish company generally withholds 19% on dividends paid to a shareholder, including many payments to non-residents. A tax treaty can reduce the rate, and qualifying EU or EEA parent companies can potentially use the parent-subsidiary exemption if the ownership, holding-period, subject-to-tax and beneficial-ownership conditions are satisfied.","The company-level tax and shareholder-level tax are separate. Under ordinary CIT, a Polish company may pay 19% or 9% CIT on its profits before a later dividend distribution, while Estonian CIT changes the timing and calculation of the company-level layer rather than eliminating shareholder tax.",{},"Poland dividend tax guide for shareholders and holding companies. See the 19% individual rate, domestic withholding, treaty relief and EU parent-subsidiary exemption.","Poland dividend tax: 19% withholding and shareholder rules (2026)",[495,496,497,498,499],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},"\u002Fcountry\u002Fpoland\u002Fdividend-tax",[],[],{"title":466,"description":473},"country\u002Fpoland\u002Fdividend-tax",[506,509,512,516],{"label":507,"value":173,"note":508},"Individual dividend tax","Separate capital-income tax",{"label":510,"value":173,"note":511},"Domestic dividend WHT","Treaty and EU exemptions may apply",{"label":513,"value":514,"note":515},"Company participation relief","Possible","Conditions and holding requirements",{"label":517,"value":518,"note":519},"Filing","Withheld at source","Foreign dividends may require reporting",[],[],[523,526,528,530,532],{"label":524,"value":173,"badge":525},"Individual dividends","Final tax",{"label":527,"value":173},"Domestic dividend withholding",{"label":529,"value":173},"Foreign dividends for residents",{"label":531,"value":514},"Treaty relief",{"label":533,"value":514},"EU parent-subsidiary relief",[],[536,537,538,539],"The 19% dividend rate is a shareholder-level tax. It does not replace the corporate income tax paid by the distributing company, so ordinary company distributions can create two layers of tax.","Foreign dividends can carry source-country withholding before the Polish tax calculation. The Polish foreign-tax credit, treaty cap and any exemption must be checked together.","For large payments to related non-resident entities, Poland's pay-and-refund withholding-tax mechanism and beneficial-owner evidence can matter even where a treaty or EU exemption appears available.","A distribution from an Estonian-CIT company, a family foundation or a company with historic retained earnings can follow different rules. Do not assume every payment labelled a dividend has the same base.","dF6Ct4D5AEPHQVFU7cU8rjPTFLqWtYY2a55Wh8SaNds",{"id":542,"title":543,"bestFor":544,"body":546,"country":36,"countryFacts":553,"countrySlug":37,"description":550,"excerpt":40,"extension":41,"faqs":554,"flag":53,"heroImage":40,"howItWorks":563,"lastUpdated":129,"meta":567,"metaDescription":568,"metaTitle":569,"navigation":60,"otherTaxes":570,"pageType":238,"path":576,"relatedFormations":577,"relatedGuides":578,"seo":579,"stem":580,"summaryCards":581,"taxBracketSections":597,"taxBrackets":598,"taxRates":599,"taxSlug":140,"taxType":139,"visas":616,"watchOut":617,"__hash__":622},"taxes\u002Fcountry\u002Fpoland\u002Fwealth-tax.md","Wealth tax in Poland",[100,545,388,390,101],"High earners",{"type":17,"value":547,"toc":551},[548],[20,549,550],{},"Poland does not tax personal net worth as a single annual base. It taxes the events and assets around wealth instead: investment income, property ownership, property transfers, inheritances, gifts and selected financial-sector assets.",{"title":33,"searchDepth":34,"depth":34,"links":552},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[555,557,560],{"question":120,"answer":556},"Poland does not currently levy a general annual net wealth tax on personal assets such as cash, shares or private company interests.",{"question":558,"answer":559},"Does Poland tax property every year?","Yes. Local property tax can apply annually to land, buildings and structures, with communes setting rates within statutory maximums.",{"question":561,"answer":562},"Is Poland tax-friendly for wealthy investors?","The absence of a net wealth tax can help, but investors still face 19% tax on many gains and dividends, local property tax, PCC, inheritance rules, VAT and reporting obligations.",[564,565,566],"Poland does not currently impose a general annual net wealth tax on an individual's cash, listed shares, private company interests or total net worth. Wealth can nevertheless be taxed when it produces income, is transferred, or is held through a taxable property or business activity.","Local property tax is set by the commune within annual statutory maximums. For 2026, the maximum rates include PLN 1.25 per square metre for residential buildings, PLN 35.53 per square metre for buildings used for business and PLN 1.45 per square metre for business land; structures used in business can be taxed at 2% of their relevant value.","Property acquisition can trigger PCC, generally 2% for real estate bought outside VAT, while inheritances and gifts are subject to a separate family-based regime. Poland also taxes certain financial institutions at 0.0366% of the monthly taxable asset base, which is not an individual net wealth tax.",{},"Poland wealth tax guide for investors and property owners. See the 0% net wealth tax position, 2026 property-tax caps, PCC and financial-institution tax.","Poland wealth tax: net worth, property and asset-tax rules (2026)",[571,572,573,574,575],{"title":135,"slug":136,"icon":137},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},"\u002Fcountry\u002Fpoland\u002Fwealth-tax",[],[],{"title":543,"description":550},"country\u002Fpoland\u002Fwealth-tax",[582,585,589,593],{"label":583,"value":167,"note":584},"General wealth tax","No broad annual net-worth levy",{"label":586,"value":587,"note":588},"Property tax","Local","Commune rates within annual caps",{"label":590,"value":591,"note":592},"Real-estate transfer tax","2%","Many secondary-market purchases",{"label":594,"value":595,"note":596},"Financial-institution tax","0.0366% monthly","Sector tax on qualifying assets",[],[],[600,603,606,609,612,615],{"label":601,"value":167,"badge":602},"Individual net wealth tax","No general levy",{"label":604,"value":605},"Residential property tax cap, 2026","PLN 1.25\u002Fm²",{"label":607,"value":608},"Business-building property tax cap, 2026","PLN 35.53\u002Fm²",{"label":610,"value":611},"Business-land property tax cap, 2026","PLN 1.45\u002Fm²",{"label":613,"value":614},"Business structures","2% of relevant value",{"label":594,"value":595},[],[618,619,620,621],"No net wealth tax is not the same as no annual asset cost. Property tax is local, and owning Polish real estate through a company can produce a larger business-property bill than owning a private home.","The rates on this page are national caps, not necessarily the rate charged by the relevant commune. Check the local council resolution for the property and tax year.","A property purchase can involve VAT or PCC, and the two taxes generally do not apply to the same transaction in the ordinary way. The seller, property type and market status determine the result.","Inheritance, gifts, 19% investment tax and tax on rental or business income can all affect a family balance sheet even though Poland has no classic net-worth return.","yYHlXV84jbpT0cOxYASzEgKv98P_oHmGnts8M2wQtoI",{"id":624,"title":625,"bestFor":626,"body":630,"country":36,"countryFacts":637,"countrySlug":37,"description":634,"excerpt":40,"extension":41,"faqs":638,"flag":53,"heroImage":40,"howItWorks":648,"lastUpdated":129,"meta":652,"metaDescription":653,"metaTitle":654,"navigation":60,"otherTaxes":655,"pageType":238,"path":661,"relatedFormations":662,"relatedGuides":663,"seo":664,"stem":665,"summaryCards":666,"taxBracketSections":680,"taxBrackets":681,"taxRates":698,"taxSlug":144,"taxType":143,"visas":719,"watchOut":720,"__hash__":725},"taxes\u002Fcountry\u002Fpoland\u002Finheritance-tax.md","Inheritance tax in Poland",[627,388,101,628,629],"Families","Heirs","Estate planners",{"type":17,"value":631,"toc":635},[632],[20,633,634],{},"Poland's inheritance tax is relationship-driven. The most important planning point for close family is usually not the nominal 3% to 7% group-I scale, but preserving the full exemption through timely notification and clean evidence of the transfer.",{"title":33,"searchDepth":34,"depth":34,"links":636},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[639,642,645],{"question":640,"answer":641},"Does Poland have inheritance tax?","Yes. Poland taxes many inheritances and gifts under a three-group scale from 3% to 20%, but close family can qualify for a full exemption if the statutory notification and evidence rules are followed.",{"question":643,"answer":644},"Are children and spouses exempt in Poland?","They can use the full close-family exemption, generally by filing SD-Z2 on time and documenting monetary transfers correctly. The exemption is not safe to assume without completing the formalities.",{"question":646,"answer":647},"How much can be inherited tax-free in Poland?","The standard five-year tax-free amount is PLN 36,120 for group I, PLN 27,090 for group II and PLN 5,733 for group III. Close family may instead qualify for a full exemption with the required filing.",[649,650,651],"Poland taxes acquisitions by inheritance, gift and several other gratuitous transfers under the inheritance and gift tax (SD) regime. The tax-free amount is aggregated for acquisitions from the same person over the five years before the latest acquisition and on the latest acquisition itself.","There are three tax groups. Group I includes spouses, children, parents, stepchildren, siblings, stepparents, parents-in-law, sons-in-law and daughters-in-law; group II covers more distant relatives; group III covers other people. The tax-free amounts are PLN 36,120, PLN 27,090 and PLN 5,733 respectively.","The closest family, including a spouse, descendants, ascendants, stepchild, siblings, and stepparents, can use a full statutory exemption regardless of value if the acquisition is reported on SD-Z2 within six months and, for money, the transfer is documented through a bank or similar regulated channel.",{},"Poland inheritance tax guide for families and expats. See the 3%-20% scales, PLN 36,120 group-I allowance, SD-Z2 close-family exemption and gift formalities.","Poland inheritance tax: rates, family exemption and gift rules (2026)",[656,657,658,659,660],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},"\u002Fcountry\u002Fpoland\u002Finheritance-tax",[],[],{"title":625,"description":634},"country\u002Fpoland\u002Finheritance-tax",[667,670,673,676],{"label":668,"value":167,"note":669},"Close-family exemption","SD-Z2 filing and evidence required",{"label":248,"value":671,"note":672},"PLN 36,120","Group I, aggregated over five years",{"label":674,"value":188,"note":675},"Standard rate range","Depends on family group and base",{"label":677,"value":678,"note":679},"Hidden gift penalty","20%","Certain late-disclosed acquisitions",[],[682,686,689,692,695],{"band":683,"rate":684,"note":685},"Group I: excess up to PLN 11,833","3%","Taxable excess after the group allowance",{"band":687,"rate":688},"Group I: excess PLN 11,834 to PLN 23,665","PLN 355 + 5%",{"band":690,"rate":691},"Group I: excess above PLN 23,665","PLN 946.60 + 7%",{"band":693,"rate":694},"Group II: excess above PLN 23,665","PLN 1,893.30 + 12%",{"band":696,"rate":697},"Group III: excess above PLN 23,665","PLN 3,313.20 + 20%",[699,703,707,711,714,717],{"label":700,"value":701,"note":702},"Group I","3% \u002F 5% \u002F 7%","After PLN 36,120 allowance",{"label":704,"value":705,"note":706},"Group II","7% \u002F 9% \u002F 12%","After PLN 27,090 allowance",{"label":708,"value":709,"note":710},"Group III","12% \u002F 16% \u002F 20%","After PLN 5,733 allowance",{"label":712,"value":167,"badge":713},"Closest-family exemption","Conditions apply",{"label":715,"value":716},"Acquisition by prescription","7%",{"label":718,"value":678},"Late-disclosed gift",[],[721,722,723,724],"The close-family exemption is procedural, not automatic. Missing the six-month SD-Z2 notification or failing to document a cash transfer can turn a tax-free inheritance or gift into a taxable acquisition.","The PLN thresholds are not a single lifetime allowance. Acquisitions from the same person are aggregated over the statutory five-year period, and the relationship is tested against the legal tax groups.","Inherited shares and property can later create a separate 19% capital-gains issue when sold. The acquisition tax and the later disposal tax are different questions.","Cross-border estates can also involve the deceased's residence, asset situs, treaty provisions, foreign inheritance tax and Polish reporting. A Polish heir should not assume that the Polish exemption settles the whole estate.","6hSJNaTyykdyI9RCPYvjiGBHA418aAntkpODme_i5xU",{"index":727,"details":817},{"id":728,"title":729,"bestFor":730,"body":731,"country":38,"countryFacts":738,"countrySlug":39,"description":735,"excerpt":40,"extension":41,"faqs":741,"flag":54,"heroImage":40,"howItWorks":751,"lastUpdated":755,"meta":756,"metaDescription":757,"metaTitle":758,"navigation":60,"otherTaxes":759,"pageType":156,"path":774,"relatedFormations":775,"relatedGuides":776,"seo":777,"stem":778,"summaryCards":779,"taxBracketSections":795,"taxBrackets":796,"taxRates":797,"taxSlug":40,"taxType":40,"visas":807,"watchOut":808,"__hash__":816},"taxes\u002Fcountry\u002Fportugal\u002Findex.md","Taxes in Portugal",[101,98,100,206,303],{"type":17,"value":732,"toc":736},[733],[20,734,735],{},"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":737},[],{"region":110,"currency":739,"taxTreaties":740,"euBlacklist":113,"fatfStatus":114},"EUR","79",[742,745,748],{"question":743,"answer":744},"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":746,"answer":747},"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":749,"answer":750},"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.",[752,753,754],"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.","May 2026",{},"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)",[760,761,762,763,764,765,766,770],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":767,"slug":768,"icon":769},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":771,"slug":772,"icon":773},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fportugal",[],[],{"title":729,"description":735},"country\u002Fportugal\u002Findex",[780,783,785,787,790,792],{"label":135,"value":781,"note":782},"12.5% - 48%","Progressive PIT",{"label":139,"value":167,"note":784},"No net wealth tax",{"label":81,"value":173,"note":786},"Mainland 2026 rate",{"label":84,"value":788,"note":789},"28%","Property and securities rules",{"label":153,"value":788,"note":791},"Default rate for individuals",{"label":87,"value":793,"note":794},"23%","Mainland standard rate",[],[],[798,799,801,803,804,805,806],{"label":135,"value":781,"badge":184},{"label":139,"value":800},"0% (AIMI on property)",{"label":143,"value":802},"0% (stamp duty applies instead)",{"label":84,"value":788},{"label":81,"value":173},{"label":153,"value":788},{"label":87,"value":793},[],[809,811,812,813,815],{"Portugal is not tax-free":810},"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":814},"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":818,"corporate-tax":928,"capital-gains-tax":1007,"dividend-tax":1088,"wealth-tax":1161,"inheritance-tax":1242},{"id":819,"title":820,"bestFor":821,"body":822,"country":38,"countryFacts":829,"countrySlug":39,"description":826,"excerpt":40,"extension":41,"faqs":830,"flag":54,"heroImage":40,"howItWorks":840,"lastUpdated":755,"meta":844,"metaDescription":845,"metaTitle":846,"navigation":60,"otherTaxes":847,"pageType":238,"path":855,"relatedFormations":856,"relatedGuides":857,"seo":858,"stem":859,"summaryCards":860,"taxBracketSections":875,"taxBrackets":876,"taxRates":913,"taxSlug":136,"taxType":135,"visas":921,"watchOut":922,"__hash__":927},"taxes\u002Fcountry\u002Fportugal\u002Fincome-tax.md","Income tax in Portugal",[101,206,97,205,545],{"type":17,"value":823,"toc":827},[824],[20,825,826],{},"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":828},[],{"region":110,"currency":739,"taxTreaties":740,"euBlacklist":113,"fatfStatus":114},[831,834,837],{"question":832,"answer":833},"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":835,"answer":836},"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":838,"answer":839},"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.",[841,842,843],"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)",[848,849,850,851,852,853,854],{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":767,"slug":768,"icon":769},{"title":771,"slug":772,"icon":773},"\u002Fcountry\u002Fportugal\u002Fincome-tax",[],[],{"title":820,"description":826},"country\u002Fportugal\u002Fincome-tax",[861,863,867,871],{"label":77,"value":781,"note":862},"2026 PIT brackets",{"label":864,"value":865,"note":866},"Non-resident rate","25%","Portuguese-source remuneration",{"label":868,"value":869,"note":870},"Employee social security","11%","Payroll deduction",{"label":872,"value":873,"note":874},"Employer social security","23.75%","Standard company rate",[],[877,881,885,889,893,897,901,905,909],{"band":878,"rate":879,"note":880},"Up to EUR 8,342","12.5%","Lowest 2026 bracket",{"band":882,"rate":883,"note":884},"EUR 8,342 to EUR 12,587","15.7%","Second bracket",{"band":886,"rate":887,"note":888},"EUR 12,587 to EUR 17,838","21.2%","Third bracket",{"band":890,"rate":891,"note":892},"EUR 17,838 to EUR 23,089","24.1%","Fourth bracket",{"band":894,"rate":895,"note":896},"EUR 23,089 to EUR 29,397","31.1%","Fifth bracket",{"band":898,"rate":899,"note":900},"EUR 29,397 to EUR 43,090","34.9%","Sixth bracket",{"band":902,"rate":903,"note":904},"EUR 43,090 to EUR 46,566","43.1%","Seventh bracket",{"band":906,"rate":907,"note":908},"EUR 46,566 to EUR 86,634","44.6%","Eighth bracket",{"band":910,"rate":911,"note":912},"Above EUR 86,634","48%","Top marginal rate",[914,915,917,919,920],{"label":77,"value":781,"badge":184},{"label":916,"value":865},"Non-resident employment rate",{"label":918,"value":788},"Dividend and interest income",{"label":868,"value":869},{"label":872,"value":873},[],[923,924,925,926],"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":929,"title":930,"bestFor":931,"body":933,"country":38,"countryFacts":940,"countrySlug":39,"description":937,"excerpt":40,"extension":41,"faqs":941,"flag":54,"heroImage":40,"howItWorks":951,"lastUpdated":755,"meta":956,"metaDescription":957,"metaTitle":958,"navigation":60,"otherTaxes":959,"pageType":238,"path":967,"relatedFormations":968,"relatedGuides":969,"seo":970,"stem":971,"summaryCards":972,"taxBracketSections":986,"taxBrackets":987,"taxRates":988,"taxSlug":150,"taxType":81,"visas":999,"watchOut":1000,"__hash__":1006},"taxes\u002Fcountry\u002Fportugal\u002Fcorporate-tax.md","Corporate tax in Portugal",[98,303,302,99,932],"Multinational groups",{"type":17,"value":934,"toc":938},[935],[20,936,937],{},"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":939},[],{"region":110,"currency":739,"taxTreaties":740,"euBlacklist":113,"fatfStatus":114},[942,945,948],{"question":943,"answer":944},"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":946,"answer":947},"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":949,"answer":950},"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.",[952,953,954],"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":955},"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",[960,961,962,963,964,965,966],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":153,"slug":154,"icon":155},{"title":767,"slug":768,"icon":769},{"title":771,"slug":772,"icon":773},"\u002Fcountry\u002Fportugal\u002Fcorporate-tax",[],[],{"title":930,"description":937},"country\u002Fportugal\u002Fcorporate-tax",[973,974,978,982],{"label":81,"value":173,"note":786},{"label":975,"value":976,"note":977},"SME rate","15%","First EUR 50,000",{"label":979,"value":980,"note":981},"Municipal surtax","Up to 1.5%","Municipality dependent",{"label":983,"value":984,"note":985},"State surtax","3% - 9%","Larger profits",[],[],[989,992,993,994,995],{"label":990,"value":173,"badge":991},"Standard corporate tax","Mainland 2026",{"label":975,"value":976,"note":977},{"label":979,"value":980},{"label":983,"value":984},{"label":996,"value":997,"note":998},"Madeira \u002F Azores","13.3%","Standard regional rate",[],[1001,1002,1003,1005],"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":1004},"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":1008,"title":1009,"bestFor":1010,"body":1011,"country":38,"countryFacts":1018,"countrySlug":39,"description":1015,"excerpt":40,"extension":41,"faqs":1019,"flag":54,"heroImage":40,"howItWorks":1029,"lastUpdated":755,"meta":1033,"metaDescription":1034,"metaTitle":1035,"navigation":60,"otherTaxes":1036,"pageType":238,"path":1044,"relatedFormations":1045,"relatedGuides":1046,"seo":1047,"stem":1048,"summaryCards":1049,"taxBracketSections":1063,"taxBrackets":1064,"taxRates":1065,"taxSlug":147,"taxType":84,"visas":1081,"watchOut":1082,"__hash__":1087},"taxes\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax.md","Capital gains tax in Portugal",[100,388,389,101,545],{"type":17,"value":1012,"toc":1016},[1013],[20,1014,1015],{},"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":1017},[],{"region":110,"currency":739,"taxTreaties":740,"euBlacklist":113,"fatfStatus":114},[1020,1023,1026],{"question":1021,"answer":1022},"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":1024,"answer":1025},"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":1027,"answer":1028},"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.",[1030,1031,1032],"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)",[1037,1038,1039,1040,1041,1042,1043],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":767,"slug":768,"icon":769},{"title":771,"slug":772,"icon":773},"\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax",[],[],{"title":1009,"description":1015},"country\u002Fportugal\u002Fcapital-gains-tax",[1050,1052,1056,1059],{"label":84,"value":788,"note":1051},"Default PIT rate",{"label":1053,"value":1054,"note":1055},"Property gains","50% taxed","Residents and many non-residents",{"label":1057,"value":788,"note":1058},"Listed securities","Default rate",{"label":1060,"value":1061,"note":1062},"Long-term relief","10% - 30%","On certain securities and funds",[],[],[1066,1069,1073,1077],{"label":1067,"value":788,"badge":1068},"Default capital gains tax","Flat rate",{"label":1070,"value":1071,"note":1072},"Property gains taxed","50%","Only half of the gain is taxed in many cases",{"label":1074,"value":1075,"note":1076},"Blacklisted jurisdictions","35%","Higher rate can apply",{"label":1078,"value":1079,"note":1080},"Non-resident Portuguese securities","0% \u002F 28%","Depends on the asset and exception",[],[1083,1084,1085,1086],"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":1089,"title":1090,"bestFor":1091,"body":1092,"country":38,"countryFacts":1099,"countrySlug":39,"description":1096,"excerpt":40,"extension":41,"faqs":1100,"flag":54,"heroImage":40,"howItWorks":1110,"lastUpdated":755,"meta":1114,"metaDescription":1115,"metaTitle":1116,"navigation":60,"otherTaxes":1117,"pageType":238,"path":1125,"relatedFormations":1126,"relatedGuides":1127,"seo":1128,"stem":1129,"summaryCards":1130,"taxBracketSections":1143,"taxBrackets":1144,"taxRates":1145,"taxSlug":154,"taxType":153,"visas":1154,"watchOut":1155,"__hash__":1160},"taxes\u002Fcountry\u002Fportugal\u002Fdividend-tax.md","Dividend tax in Portugal",[100,389,303,101,98],{"type":17,"value":1093,"toc":1097},[1094],[20,1095,1096],{},"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":1098},[],{"region":110,"currency":739,"taxTreaties":740,"euBlacklist":113,"fatfStatus":114},[1101,1104,1107],{"question":1102,"answer":1103},"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":1105,"answer":1106},"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":1108,"answer":1109},"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.",[1111,1112,1113],"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)",[1118,1119,1120,1121,1122,1123,1124],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":767,"slug":768,"icon":769},{"title":771,"slug":772,"icon":773},"\u002Fcountry\u002Fportugal\u002Fdividend-tax",[],[],{"title":1090,"description":1096},"country\u002Fportugal\u002Fdividend-tax",[1131,1133,1136,1139],{"label":153,"value":788,"note":1132},"Default individual rate",{"label":1134,"value":865,"note":1135},"Dividend withholding tax","Portuguese-source dividends",{"label":1137,"value":788,"note":1138},"Foreign dividends","Usually taxed as investment income",{"label":1140,"value":1141,"note":1142},"Annual IRS return","Yes","Often required",[],[],[1146,1148,1150,1152],{"label":507,"value":788,"badge":1147},"Default flat rate",{"label":1149,"value":865},"Portuguese withholding tax",{"label":1151,"value":788},"Foreign dividend tax",{"label":1074,"value":1075,"note":1153},"Can apply in some cases",[],[1156,1157,1158,1159],"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":1162,"title":1163,"bestFor":1164,"body":1165,"country":38,"countryFacts":1172,"countrySlug":39,"description":1169,"excerpt":40,"extension":41,"faqs":1173,"flag":54,"heroImage":40,"howItWorks":1183,"lastUpdated":755,"meta":1187,"metaDescription":1188,"metaTitle":1189,"navigation":60,"otherTaxes":1190,"pageType":238,"path":1198,"relatedFormations":1199,"relatedGuides":1200,"seo":1201,"stem":1202,"summaryCards":1203,"taxBracketSections":1219,"taxBrackets":1220,"taxRates":1221,"taxSlug":140,"taxType":139,"visas":1235,"watchOut":1236,"__hash__":1241},"taxes\u002Fcountry\u002Fportugal\u002Fwealth-tax.md","Wealth tax in Portugal",[100,390,545,388,101],{"type":17,"value":1166,"toc":1170},[1167],[20,1168,1169],{},"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":1171},[],{"region":110,"currency":739,"taxTreaties":740,"euBlacklist":113,"fatfStatus":114},[1174,1177,1180],{"question":1175,"answer":1176},"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":1178,"answer":1179},"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":1181,"answer":1182},"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.",[1184,1185,1186],"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)",[1191,1192,1193,1194,1195,1196,1197],{"title":135,"slug":136,"icon":137},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":767,"slug":768,"icon":769},{"title":771,"slug":772,"icon":773},"\u002Fcountry\u002Fportugal\u002Fwealth-tax",[],[],{"title":1163,"description":1169},"country\u002Fportugal\u002Fwealth-tax",[1204,1207,1211,1215],{"label":1205,"value":167,"note":1206},"Net wealth tax","No broad net worth tax",{"label":1208,"value":1209,"note":1210},"AIMI","0.7% \u002F 0.4%","Property-based levy",{"label":1212,"value":1213,"note":1214},"Individual threshold","EUR 600,000","EUR 1.2m for joint filing",{"label":1216,"value":1217,"note":1218},"Company property rate","0.4%","On relevant urban property",[],[],[1222,1224,1227,1229,1232],{"label":1205,"value":167,"badge":1223},"None",{"label":1225,"value":1226},"AIMI for individuals","0.7%",{"label":1228,"value":1217},"AIMI for companies",{"label":1230,"value":1231},"AIMI for tax havens","7.5%",{"label":1233,"value":1234},"IMI urban property","0.3% - 0.45%",[],[1237,1238,1239,1240],"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":1243,"title":1244,"bestFor":1245,"body":1246,"country":38,"countryFacts":1253,"countrySlug":39,"description":1250,"excerpt":40,"extension":41,"faqs":1254,"flag":54,"heroImage":40,"howItWorks":1264,"lastUpdated":755,"meta":1268,"metaDescription":1269,"metaTitle":1270,"navigation":60,"otherTaxes":1271,"pageType":238,"path":1279,"relatedFormations":1280,"relatedGuides":1281,"seo":1282,"stem":1283,"summaryCards":1284,"taxBracketSections":1298,"taxBrackets":1299,"taxRates":1300,"taxSlug":144,"taxType":143,"visas":1308,"watchOut":1309,"__hash__":1314},"taxes\u002Fcountry\u002Fportugal\u002Finheritance-tax.md","Inheritance tax in Portugal",[627,101,100,629,388],{"type":17,"value":1247,"toc":1251},[1248],[20,1249,1250],{},"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":1252},[],{"region":110,"currency":739,"taxTreaties":740,"euBlacklist":113,"fatfStatus":114},[1255,1258,1261],{"question":1256,"answer":1257},"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":1259,"answer":1260},"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":1262,"answer":1263},"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.",[1265,1266,1267],"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)",[1272,1273,1274,1275,1276,1277,1278],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":767,"slug":768,"icon":769},{"title":771,"slug":772,"icon":773},"\u002Fcountry\u002Fportugal\u002Finheritance-tax",[],[],{"title":1244,"description":1250},"country\u002Fportugal\u002Finheritance-tax",[1285,1287,1290,1294],{"label":143,"value":167,"note":1286},"No separate estate tax",{"label":1288,"value":372,"note":1289},"Stamp duty on gifts","Most gratuitous transfers",{"label":1291,"value":1292,"note":1293},"Family exemption","10% exempt","0.8% still applies to property gifts",{"label":1295,"value":1296,"note":1297},"Filing deadline","3 months","After death or donation",[],[],[1301,1302,1304],{"label":143,"value":167,"badge":1223},{"label":1303,"value":372},"Stamp duty on free transfers",{"label":1305,"value":1306,"note":1307},"Spouse \u002F descendants \u002F ascendants","0% \u002F 0.8%","0.8% on property gifts",[],[1310,1311,1312,1313],"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",1788594200392]