[{"data":1,"prerenderedAt":1249},["ShallowReactive",2],{"compare-pair-turkey-vs-portugal":3,"compare-turkey-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\u002Fturkey-vs-portugal.md","Turkey vs Portugal taxes",[9,10,11],"People whose life and customers are in Turkey","Qualifying new residents using the 20-year foreign-income exemption","Investors who prefer no general CGT to Portugal's 28% default",[13,14,15],"Families who want EU residence and mobility","Companies that want 19% mainland CIT","Estates that prefer stamp duty to 1% to 30% Turkish IHT",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Turkey taxes resident individuals on worldwide income at 15% to 40%, with 2026 employment bands from 15% on the first TRY 190,000 to 40% above TRY 5,300,000. Companies usually pay 25%, or 30% in the financial sector. There is no general capital gains tax, though some gains are taxed and property sales within five years can be in scope, with inflation indexation changing the taxable amount. Dividend withholding is commonly 15%. VAT is 20%. There is no national net wealth tax. Inheritance and gift tax is 1% to 30%. From 2026, qualifying new residents can receive a 20-year exemption for qualifying foreign income.",[20,24,25],{},"Portugal taxes residents on worldwide income at 12.5% to 48%, with solidarity tax at higher incomes. Mainland corporate tax is 19% from 2026. Many dividends and capital gains default to 28%. Mainland VAT is 23%. There is no general net wealth tax; AIMI and IMI apply to property. There is no separate inheritance tax. Close family is exempt from the 10% stamp duty on gratuitous transfers, while other gifts can still face that stamp duty. Employee social security is generally 11% and employer 23.75%.",[20,27,28],{},"The constraint is Turkish IHT versus Portuguese stamp duty, and EU access as Portugal's non-rate win. A family that would pay 1% to 30% in Turkey on an inherited portfolio may pay no Portuguese inheritance tax and no stamp duty on a close-family transfer, while still facing IRS on later income from those assets. EU residence, mobility and a European commercial platform are why many people still pick Portugal even when 48% IRS is higher than 40% Turkish PIT. Those rights are not a 0% tax regime, and IFICI is not NHR for everyone.",[20,30,31],{},"Choose Portugal if EU footing, 19% companies, and stamp-duty succession outweigh the 48% personal scale. Choose Turkey if the market is Turkish, the 40% cap and no general CGT fit the income mix, or the 20-year foreign-income exemption actually applies. Do not convert lira inflation into a tax-rate advantage, and do not convert EU access into a PIT cut. They are different kinds of facts.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Turkey","turkey","Portugal","portugal",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard VAT","20%","23% mainland",{"label":48,"valueA":49,"valueB":50},"EU access","Not an EU member state","EU residence and European commercial platform",[52,55,58],{"question":53,"answer":54},"Is Turkey or Portugal better for tax?","Turkey is often better on the personal headline and the absence of a general CGT. Portugal is usually better on corporate tax, succession for close family, and EU access, which is not a rate but is often the reason people choose Portugal.",{"question":56,"answer":57},"Does Portugal have inheritance tax?","Portugal has no separate inheritance tax. Close family is exempt from the 10% stamp duty on gratuitous transfers; other gifts can still face stamp duty. Turkey levies inheritance and gift tax at 1% to 30%.",{"question":59,"answer":60},"Does EU access change the tax rates?","No. EU membership is not a tax rate. It is Portugal's non-rate advantage: residence rights, mobility and a European operating base. Turkish PIT, CIT and IHT still apply on their own terms.","🇹🇷","🇵🇹","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Turkey vs Portugal tax comparison for 2026. Compare 15%–40% PIT, 25% CIT and 1%–30% IHT with Portugal's 12.5%–48% IRS, 19% CIT, stamp duty on gifts and EU access.","Turkey vs Portugal taxes (2026): IHT 1%–30% vs stamp duty",true,"\u002Fcompare\u002Fturkey-vs-portugal",[71,74],{"title":72,"path":73},"Brazil vs Portugal","\u002Fcompare\u002Fbrazil-vs-portugal",{"title":75,"path":76},"Portugal vs Spain","\u002Fcompare\u002Fportugal-vs-spain",{"title":7,"description":22},"compare\u002Fturkey-vs-portugal",[80,81,82],"Turkey is often lighter on the personal headline, with 15% to 40% income tax versus Portugal's 12.5% to 48%. Portugal is usually lighter on companies, with 19% mainland CIT versus Turkey's 25% standard rate and 30% financial-sector rate.","The non-rate constraint is succession plus EU access. Turkey levies inheritance and gift tax at 1% to 30%. Portugal has no separate inheritance tax: close family is exempt from the 10% stamp duty on gratuitous transfers, while other gifts can still face stamp duty. EU residence, Schengen mobility and the European commercial platform are Portugal's non-rate win; they are not a tax rate.","Choose Portugal for EU footing, 19% companies, and stamp-duty succession rather than 1% to 30% IHT. Choose Turkey for a 40% personal cap, no general CGT, and the domestic market, including the 2026 20-year foreign-income exemption for qualifying new residents.",[84,88,92,95],{"taxType":85,"winner":86,"note":87},"Personal income tax","A","Turkey's personal scale is 15% to 40%; Portugal's 2026 IRS table is 12.5% to 48% before solidarity surcharges.",{"taxType":89,"winner":90,"note":91},"Corporate tax","B","Portugal's mainland corporate rate is 19%; Turkey's standard rate is 25%, or 30% for financial-sector companies.",{"taxType":93,"winner":86,"note":94},"Capital gains tax","Turkey has no general CGT, though some gains are taxed; Portugal commonly applies 28% to many investment gains.",{"taxType":96,"winner":90,"note":97},"Inheritance \u002F transfer tax","Portugal has no separate IHT and exempts close family from 10% stamp duty on gifts; Turkey taxes inheritances and gifts at 1% to 30%.","rbrvTHlYT4TKZujCM0XKpD-W02BLUiAJKjW84FekKGc",{"a":100,"b":665},{"index":101,"details":205},{"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":138,"meta":139,"metaDescription":140,"metaTitle":141,"navigation":68,"otherTaxes":142,"pageType":165,"path":166,"relatedFormations":167,"relatedGuides":168,"seo":169,"stem":170,"summaryCards":171,"taxBracketSections":184,"taxBrackets":185,"taxRates":186,"taxSlug":40,"taxType":40,"visas":199,"watchOut":200,"__hash__":204},"taxes\u002Fcountry\u002Fturkey\u002Findex.md","Taxes in Turkey",[105,106,107,108,109],"Business owners","Employees","Investors","Expats","Holding companies",{"type":17,"value":111,"toc":115},[112],[20,113,114],{},"Turkey combines progressive personal taxation with a standard 25% corporate tax rate, dividend withholding, property taxes and inheritance and gift tax. The planning work is in the details: residency, source of income, exemptions, withholding, social security and transaction-level taxes.",{"title":33,"searchDepth":34,"depth":34,"links":116},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},"Europe and Asia","TRY","80+","No","Compliant",[124,127,130],{"question":125,"answer":126},"Is Turkey a high-tax country?","Turkey is a mid-to-high tax jurisdiction compared with Gulf hubs. Personal income tax goes up to 40%, corporate tax is 25%, dividends are usually subject to 15% withholding and there are also payroll and property taxes.",{"question":128,"answer":129},"Does Turkey have wealth tax?","Turkey has no national net wealth tax, but it does have annual property tax and a high-value residence tax on expensive homes.",{"question":131,"answer":132},"Is Turkey good for expats and founders?","Turkey can work well for people who need a large domestic market and treaty access, but the tax outcome depends heavily on residence, payroll, VAT, social security and whether income is salary, dividends, property or business profit.",[134,135,136,137],"Turkey generally taxes resident individuals on worldwide income and non-residents on Turkish-source income only. From 2026, qualifying new residents who had no Turkish domicile or tax liability in the prior three calendar years can receive a 20-year exemption for qualifying foreign income. Employment, business, rental, dividend and investment income can otherwise be in scope.","Companies are usually taxed at 25%, with a 30% rate for financial sector companies. Turkey also applies a 10% domestic minimum tax and a 15% Pillar Two QDMTT for in-scope multinationals.","There is no national net wealth tax, but Turkey does have annual property tax, a high-value residence tax, inheritance and gift tax, dividend withholding tax, VAT at 20% and payroll social security.","The 2026 watch list is the income tax brackets, dividend withholding at 15%, inheritance and gift allowances, and the April 2026 draft omnibus bill that proposed a formal cryptoasset tax framework.","May 2026",{},"Turkey tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in Turkey: income, wealth, corporate and dividend tax (2026)",[143,147,151,155,158,161],{"title":144,"slug":145,"icon":146},"Income tax","income-tax","💼",{"title":148,"slug":149,"icon":150},"Wealth tax","wealth-tax","💰",{"title":152,"slug":153,"icon":154},"Inheritance tax","inheritance-tax","🏛️",{"title":93,"slug":156,"icon":157},"capital-gains-tax","📈",{"title":89,"slug":159,"icon":160},"corporate-tax","🏢",{"title":162,"slug":163,"icon":164},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fturkey",[],[],{"title":103,"description":114},"country\u002Fturkey\u002Findex",[172,175,178,181],{"label":144,"value":173,"note":174},"15%-40%","Progressive personal tax",{"label":148,"value":176,"note":177},"0%","No net wealth tax",{"label":89,"value":179,"note":180},"25%","30% for financial sector",{"label":93,"value":182,"note":183},"Mixed","No general CGT, but some gains are taxed",[],[],[187,188,189,191,193,195,197],{"label":144,"value":173},{"label":148,"value":176},{"label":152,"value":190},"1%-30%",{"label":93,"value":192},"No general CGT",{"label":89,"value":194},"25% (30% financial sector)",{"label":162,"value":196},"15% WHT",{"label":198,"value":45},"VAT",[],[201,202,203],"Turkey is not a no-tax jurisdiction. Payroll withholding, social security, property tax, VAT, stamp tax and high-value residence tax can all matter.","Residents are generally taxed on worldwide income, so foreign dividends, interest and business income may still need reporting in Turkey. A 2026 law creates a 20-year foreign-income exemption for qualifying new residents.","The April 2026 omnibus draft proposed cryptoasset taxes and broader base-broadening measures, but those changes were not yet enacted.","2iW8EkFDQOea_JJDI0EscQtGUj8cpAYcQAUEsLRnZmc",{"income-tax":206,"corporate-tax":304,"capital-gains-tax":379,"dividend-tax":457,"wealth-tax":529,"inheritance-tax":598},{"id":207,"title":208,"bestFor":209,"body":212,"country":36,"countryFacts":219,"countrySlug":37,"description":216,"excerpt":40,"extension":41,"faqs":220,"flag":61,"heroImage":40,"howItWorks":230,"lastUpdated":138,"meta":235,"metaDescription":236,"metaTitle":237,"navigation":68,"otherTaxes":238,"pageType":244,"path":245,"relatedFormations":246,"relatedGuides":247,"seo":248,"stem":249,"summaryCards":250,"taxBracketSections":265,"taxBrackets":266,"taxRates":285,"taxSlug":145,"taxType":144,"visas":298,"watchOut":299,"__hash__":303},"taxes\u002Fcountry\u002Fturkey\u002Fincome-tax.md","Income tax in Turkey",[106,108,107,210,211],"Freelancers","Founders",{"type":17,"value":213,"toc":217},[214],[20,215,216],{},"Turkey's personal income tax system is progressive and filing-heavy compared with Gulf hubs. The practical questions are residence, withholding, social security and whether your income falls under payroll, business, capital or foreign-income rules.",{"title":33,"searchDepth":34,"depth":34,"links":218},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[221,224,227],{"question":222,"answer":223},"Do expats pay income tax in Turkey?","Yes, if they are tax resident or receive Turkish-source income. However, a 2026 law gives qualifying new Turkish residents a 20-year exemption for foreign income, provided they meet the statutory prior-residence and tax-liability conditions.",{"question":225,"answer":226},"When do I become tax resident in Turkey?","In general, staying in Turkey for more than six months in a calendar year can make you tax resident, subject to exceptions for temporary projects and force majeure.",{"question":228,"answer":229},"Do salaries get taxed through payroll?","Yes. Turkish employers withhold income tax monthly under PAYE, and employees can also see social security and unemployment insurance deductions.",[231,232,233,234],"Turkey generally taxes residents on worldwide income and non-residents on Turkish-source income only. However, from 2026, qualifying individuals who become Turkish resident after at least three prior calendar years without Turkish domicile or tax liability can receive a 20-year exemption for qualifying foreign income. Salaries, bonuses, freelance income, business profits, rent, dividends and foreign income can otherwise fall into the personal income tax system.","There is no special expatriate regime. If you work in Turkey, you usually follow the same tax rules as Turkish citizens, with residency and source-of-income determining the result.","Employment income is withheld monthly through payroll. For 2026, the salary brackets run from 15% up to 40%, with the top employment bracket starting at TRY 5,300,000.","Social security is a separate payroll cost. The general employee rate is 14% and the employer rate is 20.75%, subject to incentives and category-specific rules.",{},"Turkey income tax guide for expats and individuals. See 2026 income tax rates, residency rules, payroll withholding, social security and filing deadlines.","Turkey income tax: rates, residency and expat rules (2026)",[239,240,241,242,243],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":93,"slug":156,"icon":157},{"title":89,"slug":159,"icon":160},{"title":162,"slug":163,"icon":164},"tax","\u002Fcountry\u002Fturkey\u002Fincome-tax",[],[],{"title":208,"description":216},"country\u002Fturkey\u002Fincome-tax",[251,253,257,261],{"label":85,"value":173,"note":252},"Progressive rates",{"label":254,"value":255,"note":256},"Highest bracket tax","40%","Top marginal rate",{"label":258,"value":259,"note":260},"Employee social security","14%","General employee rate",{"label":262,"value":263,"note":264},"Tax return","Yes","Usually by 31 March",[],[267,271,274,278,282],{"band":268,"rate":269,"note":270},"Up to TRY 190,000","15%","2026 employment income band.",{"band":272,"rate":45,"note":273},"TRY 190,000 to 400,000","Applies after the first band.",{"band":275,"rate":276,"note":277},"TRY 400,000 to 1,500,000","27%","Higher band for employment income.",{"band":279,"rate":280,"note":281},"TRY 1,500,000 to 5,300,000","35%","Employment income bracket.",{"band":283,"rate":255,"note":284},"Over TRY 5,300,000","Top marginal rate for 2026 employment income.",[286,287,288,291,294,295],{"label":85,"value":173},{"label":254,"value":255},{"label":289,"value":290},"Foreign income tax","Generally taxable",{"label":292,"value":293},"Tax on wages","Withheld monthly",{"label":258,"value":259},{"label":296,"value":297},"Employer social security","20.75%",[],[300,301,302],"Turkey residents are generally taxed on worldwide income, so foreign dividends, interest and business income may still need reporting. A 2026 law created a 20-year foreign-income exemption for qualifying new residents, subject to its prior-residence and tax-liability conditions.","Foreign nationals generally become tax resident after more than six months in Turkey, unless a temporary-project exception applies.","Payroll withholding is only part of the bill. Social security, unemployment insurance and stamp tax can also apply.","AXzl9jtdI4A2-3WZYpLkq0nxodL3zCwQQ8HiT46_opU",{"id":305,"title":306,"bestFor":307,"body":310,"country":36,"countryFacts":317,"countrySlug":37,"description":314,"excerpt":40,"extension":41,"faqs":318,"flag":61,"heroImage":40,"howItWorks":328,"lastUpdated":138,"meta":333,"metaDescription":334,"metaTitle":335,"navigation":68,"otherTaxes":336,"pageType":244,"path":342,"relatedFormations":343,"relatedGuides":344,"seo":345,"stem":346,"summaryCards":347,"taxBracketSections":360,"taxBrackets":361,"taxRates":362,"taxSlug":159,"taxType":89,"visas":373,"watchOut":374,"__hash__":378},"taxes\u002Fcountry\u002Fturkey\u002Fcorporate-tax.md","Corporate tax in Turkey",[211,109,107,308,309],"Regional operators","Multinationals",{"type":17,"value":311,"toc":315},[312],[20,313,314],{},"Turkey's corporate tax regime is standard-rate rather than zero-rate. The planning work is in the exemptions, incentives, quarterly compliance, withholding and minimum-tax overlays.",{"title":33,"searchDepth":34,"depth":34,"links":316},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[319,322,325],{"question":320,"answer":321},"Does Turkey have corporate tax?","Yes. Turkey's standard corporate income tax rate is 25%, and financial sector companies are taxed at 30%.",{"question":323,"answer":324},"Do Turkish companies pay tax quarterly?","Yes. Turkey uses quarterly advance tax payments, with the annual return filed later.",{"question":326,"answer":327},"Is there a minimum corporate tax in Turkey?","Yes. Turkey introduced a 10% domestic minimum corporate tax for 2025 and later years, plus a QDMTT for in-scope multinational groups.",[329,330,331,332],"Turkey generally taxes resident companies on worldwide income and non-resident companies on Turkish-source income or permanent-establishment profits.","The standard corporate income tax rate is 25% for most companies and 30% for financial sector entities. There are also quarterly advance tax payments and an annual return deadline of 30 April for calendar-year taxpayers.","Turkey also applies a 10% domestic minimum corporate tax on a parallel base, and a 15% QDMTT for multinational groups with consolidated revenue of at least EUR 750 million in scope of Pillar Two.","Common corporate planning items include participation exemptions, incentive regimes, withholding tax, VAT, transfer pricing and the 50% exemption on qualifying domestic share sales.",{},"Turkey corporate tax guide for companies and founders. See the 25% standard rate, 30% financial sector rate, minimum tax and Pillar Two rules.","Turkey corporate tax: company tax rates and rules (2026)",[337,338,339,340,341],{"title":144,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":93,"slug":156,"icon":157},{"title":162,"slug":163,"icon":164},"\u002Fcountry\u002Fturkey\u002Fcorporate-tax",[],[],{"title":306,"description":314},"country\u002Fturkey\u002Fcorporate-tax",[348,350,354,358],{"label":89,"value":179,"note":349},"Standard rate",{"label":351,"value":352,"note":353},"Financial sector tax","30%","Banks and similar entities",{"label":355,"value":356,"note":357},"Domestic minimum tax","10%","Applies from 2025",{"label":262,"value":263,"note":359},"Annual and quarterly filings",[],[],[363,365,367,368,371],{"label":364,"value":179},"Corporate profits tax",{"label":366,"value":179},"Standard company tax",{"label":351,"value":352},{"label":369,"value":370},"Foreign company tax","Turkish-source income only",{"label":372,"value":269},"DMTT for large MNEs",[],[375,376,377],"Corporate tax is only part of the bill. VAT, stamp tax, payroll social security and sector-specific levies can also apply.","The domestic minimum tax can apply even where incentives or exemptions reduce the standard tax base.","The April 2026 omnibus draft proposed broader direct-tax measures and crypto rules, but it did not change the 25% headline rate yet.","Zc7VwIne8bGM1LeX6zAiFdJXkrdEllwdRBleQnEXQIo",{"id":380,"title":381,"bestFor":382,"body":387,"country":36,"countryFacts":394,"countrySlug":37,"description":391,"excerpt":40,"extension":41,"faqs":395,"flag":61,"heroImage":40,"howItWorks":405,"lastUpdated":138,"meta":410,"metaDescription":411,"metaTitle":412,"navigation":68,"otherTaxes":413,"pageType":244,"path":419,"relatedFormations":420,"relatedGuides":421,"seo":422,"stem":423,"summaryCards":424,"taxBracketSections":439,"taxBrackets":440,"taxRates":441,"taxSlug":156,"taxType":93,"visas":451,"watchOut":452,"__hash__":456},"taxes\u002Fcountry\u002Fturkey\u002Fcapital-gains-tax.md","Capital gains tax in Turkey",[107,383,384,385,386],"Property owners","Traders","Shareholders","Crypto holders",{"type":17,"value":388,"toc":392},[389],[20,390,391],{},"Turkey taxes capital gains through a mix of special withholding rules and ordinary income tax rules. For most people, the key question is whether the asset falls under the five-year property rule, the Temporary Article 67 withholding system or the ordinary income rules.",{"title":33,"searchDepth":34,"depth":34,"links":393},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[396,399,402],{"question":397,"answer":398},"Does Turkey have capital gains tax?","Turkey does not have one single capital gains tax, but property gains and some investment gains can still be taxed under special rules.",{"question":400,"answer":401},"Are share gains taxed in Turkey?","Some listed-share gains are taxed through withholding, while gains outside the withholding regime may be taxed under the normal income rules.",{"question":403,"answer":404},"Are crypto gains taxed in Turkey?","There is not yet a fully enacted crypto capital gains regime. A draft 2026 bill proposed crypto taxes, but it was not yet in force.",[406,407,408,409],"Turkey does not have one single personal capital gains tax regime. Different rules apply depending on the asset and how it was acquired or sold.","Real estate and certain other rights sold within five years of acquisition can create value increase gains tax. The 2026 annual exemption for these gains is TRY 150,000.","Many listed securities and some capital market instruments are taxed through withholding under Temporary Article 67. For some listed shares bought after 1 January 2006, the WHT rate is 0%, but other instruments can be taxed at rates up to 20%.","Cryptoassets do not yet have a fully enacted capital gains framework. A draft April 2026 omnibus bill proposed a 0.03% transaction tax and a 10% withholding tax on gains, but that was still only a proposal.",{},"Turkey capital gains tax guide for investors and traders. See the rules for property gains, listed shares, securities and proposed crypto tax changes.","Turkey capital gains tax: shares, property and crypto gains (2026)",[414,415,416,417,418],{"title":144,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":89,"slug":159,"icon":160},{"title":162,"slug":163,"icon":164},"\u002Fcountry\u002Fturkey\u002Fcapital-gains-tax",[],[],{"title":381,"description":391},"country\u002Fturkey\u002Fcapital-gains-tax",[425,427,431,435],{"label":93,"value":176,"note":426},"Special rules still apply",{"label":428,"value":429,"note":430},"Crypto gains tax","Not yet formalised","Draft 2026 rules proposed",{"label":432,"value":433,"note":434},"Share gains tax","0%-20% WHT","Depends on instrument and regime",{"label":436,"value":437,"note":438},"Property gains tax","Taxable within 5 years","Value increase gains rules",[],[],[442,444,446,448],{"label":93,"value":176,"note":443},"No general CGT; special asset and income rules still apply.",{"label":445,"value":429},"Crypto capital gains tax",{"label":447,"value":433},"Shares and securities gains",{"label":449,"value":450},"Real estate gains","Taxed if sold within 5 years",[],[453,454,455],"Property gains are not automatically exempt in Turkey. The five-year rule and inflation indexation can change the taxable amount a lot.","Foreign tax residence still matters. A gain that is lightly taxed in Turkey may be taxed again in your home country.","The crypto framework proposed in 2026 was not yet law, so do not rely on the draft rates as current law.","-H7Qv7eUAI7HIsqt0e_qufTfZaUGv9EQ85Klc9lLcnY",{"id":458,"title":459,"bestFor":460,"body":462,"country":36,"countryFacts":469,"countrySlug":37,"description":466,"excerpt":40,"extension":41,"faqs":470,"flag":61,"heroImage":40,"howItWorks":480,"lastUpdated":138,"meta":485,"metaDescription":486,"metaTitle":487,"navigation":68,"otherTaxes":488,"pageType":244,"path":494,"relatedFormations":495,"relatedGuides":496,"seo":497,"stem":498,"summaryCards":499,"taxBracketSections":512,"taxBrackets":513,"taxRates":514,"taxSlug":163,"taxType":162,"visas":523,"watchOut":524,"__hash__":528},"taxes\u002Fcountry\u002Fturkey\u002Fdividend-tax.md","Dividend tax in Turkey",[107,109,385,108,461],"Family offices",{"type":17,"value":463,"toc":467},[464],[20,465,466],{},"Turkey does levy dividend withholding tax, so the practical work is treaty relief, filing thresholds and the split between resident-company and individual shareholders.",{"title":33,"searchDepth":34,"depth":34,"links":468},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[471,474,477],{"question":472,"answer":473},"Does Turkey tax dividends?","Yes. Turkey generally withholds 15% tax on dividends paid to individuals and non-residents, with treaty reductions possible.",{"question":475,"answer":476},"Are resident company dividends taxed?","Dividends paid to resident companies are generally not subject to withholding tax.",{"question":478,"answer":479},"Are foreign dividends taxed in Turkey?","Resident individuals can be taxed on foreign dividends above the annual threshold, subject to the available 50% exemption rules.",[481,482,483,484],"Turkey increased dividend withholding tax to 15% from 22 December 2024. The rate applies to dividends paid to resident or non-resident individuals and non-resident companies, unless a treaty reduces it.","Dividend distributions to resident companies are generally not subject to withholding tax.","For resident individuals, half of domestic dividends from resident companies is exempt from income tax. If the taxable half plus other income exceeds the 2026 filing threshold of TRY 400,000, an annual return may be required.","Foreign dividends are taxable for resident individuals above the 2026 threshold of TRY 22,000, with a 50% exemption available if the 50% shareholding and remittance conditions are met. A qualifying new resident can instead be eligible for the 2026-law 20-year exemption for foreign income.",{},"Turkey dividend tax guide for investors and founders. See the 15% dividend withholding tax rate, domestic dividend rules and foreign dividend treatment.","Turkey dividend tax: withholding tax and company distributions (2026)",[489,490,491,492,493],{"title":144,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":93,"slug":156,"icon":157},{"title":89,"slug":159,"icon":160},"\u002Fcountry\u002Fturkey\u002Fdividend-tax",[],[],{"title":459,"description":466},"country\u002Fturkey\u002Fdividend-tax",[500,502,505,509],{"label":162,"value":269,"note":501},"Standard withholding rate",{"label":503,"value":269,"note":504},"Dividend WHT","Applies to individuals and non-residents",{"label":506,"value":507,"note":508},"Foreign dividends","Taxable if resident","Threshold and exemption rules apply",{"label":262,"value":510,"note":511},"Sometimes","Depends on thresholds",[],[],[515,517,520],{"label":516,"value":269},"Dividend withholding tax",{"label":518,"value":519},"Domestic dividend tax","Half exempt for resident individuals",{"label":521,"value":522},"Foreign dividend tax","Taxable for residents above threshold",[],[525,526,527],"Treaty relief can reduce the 15% rate, but only if the paperwork and beneficial ownership conditions are satisfied.","Resident individuals often need to look at both dividend withholding and the annual income tax return threshold.","Foreign dividends can still be taxable in Turkey even when the underlying company is abroad.","JJG6ZzcwCtRlMu0m6nEviQXl6q2VjmPKbcgns-ESrRs",{"id":530,"title":531,"bestFor":532,"body":535,"country":36,"countryFacts":542,"countrySlug":37,"description":539,"excerpt":40,"extension":41,"faqs":543,"flag":61,"heroImage":40,"howItWorks":553,"lastUpdated":138,"meta":557,"metaDescription":558,"metaTitle":559,"navigation":68,"otherTaxes":560,"pageType":244,"path":566,"relatedFormations":567,"relatedGuides":568,"seo":569,"stem":570,"summaryCards":571,"taxBracketSections":584,"taxBrackets":585,"taxRates":586,"taxSlug":149,"taxType":148,"visas":592,"watchOut":593,"__hash__":597},"taxes\u002Fcountry\u002Fturkey\u002Fwealth-tax.md","Wealth tax in Turkey",[107,533,461,386,534],"Homeowners","Remote founders",{"type":17,"value":536,"toc":540},[537],[20,538,539],{},"Turkey does not levy a recurring net wealth tax, but it does tax real estate ownership every year. For most readers, the practical issue is property taxation rather than an annual tax on the overall balance sheet.",{"title":33,"searchDepth":34,"depth":34,"links":541},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[544,547,550],{"question":545,"answer":546},"Does Turkey have a wealth tax?","No. Turkey does not levy a national net wealth tax or annual tax just for holding cash, securities or other personal assets.",{"question":548,"answer":549},"Is property taxed in Turkey?","Yes. Turkey charges annual property tax, and expensive homes can also fall into the high-value residence tax.",{"question":551,"answer":552},"Are foreign assets taxed in Turkey?","Foreign assets are not subject to a Turkish wealth tax, but residents may still owe tax on income generated by those assets.",[554,555,556],"Turkey has no national net wealth tax. Cash, shares, funds, private company interests, crypto and foreign assets are not taxed just because a person owns them.","Real estate is different. Turkey levies annual property tax, with higher rates in metropolitan municipalities, and a high-value residence tax on homes above the annual threshold.","For 2026, the high-value residence tax threshold is TRY 17,711,000. Property tax rates are 0.1% for residences, 0.2% for other buildings, 0.3% for land and 0.6% for plots in metropolitan areas, before doubling rules where applicable.",{},"Turkey wealth tax guide for investors and homeowners. See the 0% net wealth tax position, property tax, high-value residence tax and planning notes.","Turkey wealth tax: net worth, property and asset tax rules (2026)",[561,562,563,564,565],{"title":144,"slug":145,"icon":146},{"title":152,"slug":153,"icon":154},{"title":93,"slug":156,"icon":157},{"title":89,"slug":159,"icon":160},{"title":162,"slug":163,"icon":164},"\u002Fcountry\u002Fturkey\u002Fwealth-tax",[],[],{"title":531,"description":539},"country\u002Fturkey\u002Fwealth-tax",[572,573,576,580],{"label":148,"value":176,"note":177},{"label":574,"value":176,"note":575},"Net worth tax","No annual tax on assets",{"label":577,"value":578,"note":579},"Property tax","0.1%-0.6%","Depends on property type and location",{"label":581,"value":582,"note":583},"High-value residence tax","0.3%-1.0%","Applies above the threshold",[],[],[587,589,590,591],{"label":588,"value":176},"Net wealth tax",{"label":574,"value":176},{"label":577,"value":578},{"label":581,"value":582},[],[594,595,596],"No wealth tax does not mean no property tax. Real estate ownership brings ongoing annual taxes and, for valuable homes, a separate high-value residence tax.","Big-city property rates are higher, so Istanbul, Ankara and Izmir planning often looks different from smaller municipalities.","Banks and brokers can still ask for source-of-funds records even though Turkey has no annual net wealth levy.","VqXJ11537Foms57BTZOHjpzX-Je1qdmY5y7E0dcs5j0",{"id":599,"title":600,"bestFor":601,"body":603,"country":36,"countryFacts":610,"countrySlug":37,"description":607,"excerpt":40,"extension":41,"faqs":611,"flag":61,"heroImage":40,"howItWorks":621,"lastUpdated":138,"meta":625,"metaDescription":626,"metaTitle":627,"navigation":68,"otherTaxes":628,"pageType":244,"path":634,"relatedFormations":635,"relatedGuides":636,"seo":637,"stem":638,"summaryCards":639,"taxBracketSections":652,"taxBrackets":653,"taxRates":654,"taxSlug":153,"taxType":152,"visas":659,"watchOut":660,"__hash__":664},"taxes\u002Fcountry\u002Fturkey\u002Finheritance-tax.md","Inheritance tax in Turkey",[107,461,602,108,534],"Heirs",{"type":17,"value":604,"toc":608},[605],[20,606,607],{},"Turkey does levy inheritance and gift tax, so the planning issue is both legal succession and the tax bill on transferred assets. The allowances help, but property and larger gifts still need careful handling.",{"title":33,"searchDepth":34,"depth":34,"links":609},[],{"region":118,"currency":119,"taxTreaties":120,"euBlacklist":121,"fatfStatus":122},[612,615,618],{"question":613,"answer":614},"Does Turkey have inheritance tax?","Yes. Turkey levies inheritance tax on assets received from a deceased person, and the rate depends on the amount transferred.",{"question":616,"answer":617},"Are gifts taxed in Turkey?","Yes. Lifetime gifts are generally subject to the same inheritance and gift tax system.",{"question":619,"answer":620},"How is inheritance tax paid in Turkey?","The tax is generally paid in biannual instalments over three years, rather than in one lump sum.",[622,623,624],"Turkey levies inheritance and gift tax on recipients of property received by inheritance or donation. Rates are progressive and generally range from 1% to 30% depending on the amount and transfer type.","For 2026, the main allowances are TRY 2,907,136 for each heir share to descendants and spouse, TRY 5,817,845 if there are no descendants for the spouse's share, and TRY 66,935 for gifts and lottery-style prizes.","Inheritance and gift tax is paid in biannual instalments over three years, usually in May and November. Foreign tax paid on inherited property can be deducted where allowed.",{},"Turkey inheritance tax guide for families and expats. See the 1%-30% inheritance and gift tax rates, 2026 allowances and payment timing.","Turkey inheritance tax: estate, gift and succession rules (2026)",[629,630,631,632,633],{"title":144,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":93,"slug":156,"icon":157},{"title":89,"slug":159,"icon":160},{"title":162,"slug":163,"icon":164},"\u002Fcountry\u002Fturkey\u002Finheritance-tax",[],[],{"title":600,"description":607},"country\u002Fturkey\u002Finheritance-tax",[640,641,645,648],{"label":152,"value":190,"note":252},{"label":642,"value":643,"note":644},"Estate tax","No separate estate tax","Tax is on the recipient",{"label":646,"value":190,"note":647},"Gift tax","Applies to donations",{"label":649,"value":650,"note":651},"Probate tax","No separate probate tax","Court and transfer costs can still apply",[],[],[655,656,657,658],{"label":152,"value":190},{"label":642,"value":643},{"label":646,"value":190},{"label":649,"value":650},[],[661,662,663],"Even with allowances, Turkey inheritance tax can be material for property and larger cash transfers.","Lifetime gifts are taxed separately, so gifting assets early does not automatically avoid tax.","Foreign heirs can still face tax or reporting in their own country even when Turkey is the source country.","TcfAHnZzzFiJKOOAbut9lJ_Vl4WQ4qQSDOHDHGRBsK4",{"index":666,"details":758},{"id":667,"title":668,"bestFor":669,"body":671,"country":38,"countryFacts":678,"countrySlug":39,"description":675,"excerpt":40,"extension":41,"faqs":682,"flag":62,"heroImage":40,"howItWorks":692,"lastUpdated":138,"meta":696,"metaDescription":697,"metaTitle":698,"navigation":68,"otherTaxes":699,"pageType":165,"path":714,"relatedFormations":715,"relatedGuides":716,"seo":717,"stem":718,"summaryCards":719,"taxBracketSections":735,"taxBrackets":736,"taxRates":737,"taxSlug":40,"taxType":40,"visas":748,"watchOut":749,"__hash__":757},"taxes\u002Fcountry\u002Fportugal\u002Findex.md","Taxes in Portugal",[108,211,107,670,109],"Remote workers",{"type":17,"value":672,"toc":676},[673],[20,674,675],{},"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":677},[],{"region":679,"currency":680,"taxTreaties":681,"euBlacklist":121,"fatfStatus":122},"Europe","EUR","79",[683,686,689],{"question":684,"answer":685},"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":687,"answer":688},"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":690,"answer":691},"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.",[693,694,695],"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)",[700,701,702,703,704,705,706,710],{"title":144,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":93,"slug":156,"icon":157},{"title":89,"slug":159,"icon":160},{"title":162,"slug":163,"icon":164},{"title":707,"slug":708,"icon":709},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":711,"slug":712,"icon":713},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fportugal",[],[],{"title":668,"description":675},"country\u002Fportugal\u002Findex",[720,723,724,727,730,732],{"label":144,"value":721,"note":722},"12.5% - 48%","Progressive PIT",{"label":148,"value":176,"note":177},{"label":89,"value":725,"note":726},"19%","Mainland 2026 rate",{"label":93,"value":728,"note":729},"28%","Property and securities rules",{"label":162,"value":728,"note":731},"Default rate for individuals",{"label":198,"value":733,"note":734},"23%","Mainland standard rate",[],[],[738,740,742,744,745,746,747],{"label":144,"value":721,"badge":739},"Progressive",{"label":148,"value":741},"0% (AIMI on property)",{"label":152,"value":743},"0% (stamp duty applies instead)",{"label":93,"value":728},{"label":89,"value":725},{"label":162,"value":728},{"label":198,"value":733},[],[750,752,753,754,756],{"Portugal is not tax-free":751},"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":755},"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":759,"corporate-tax":867,"capital-gains-tax":946,"dividend-tax":1026,"wealth-tax":1096,"inheritance-tax":1176},{"id":760,"title":761,"bestFor":762,"body":765,"country":38,"countryFacts":772,"countrySlug":39,"description":769,"excerpt":40,"extension":41,"faqs":773,"flag":62,"heroImage":40,"howItWorks":783,"lastUpdated":138,"meta":787,"metaDescription":788,"metaTitle":789,"navigation":68,"otherTaxes":790,"pageType":244,"path":798,"relatedFormations":799,"relatedGuides":800,"seo":801,"stem":802,"summaryCards":803,"taxBracketSections":815,"taxBrackets":816,"taxRates":852,"taxSlug":145,"taxType":144,"visas":860,"watchOut":861,"__hash__":866},"taxes\u002Fcountry\u002Fportugal\u002Fincome-tax.md","Income tax in Portugal",[108,670,106,763,764],"Contractors","High earners",{"type":17,"value":766,"toc":770},[767],[20,768,769],{},"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":771},[],{"region":679,"currency":680,"taxTreaties":681,"euBlacklist":121,"fatfStatus":122},[774,777,780],{"question":775,"answer":776},"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":778,"answer":779},"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":781,"answer":782},"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.",[784,785,786],"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)",[791,792,793,794,795,796,797],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":93,"slug":156,"icon":157},{"title":89,"slug":159,"icon":160},{"title":162,"slug":163,"icon":164},{"title":707,"slug":708,"icon":709},{"title":711,"slug":712,"icon":713},"\u002Fcountry\u002Fportugal\u002Fincome-tax",[],[],{"title":761,"description":769},"country\u002Fportugal\u002Fincome-tax",[804,806,809,812],{"label":85,"value":721,"note":805},"2026 PIT brackets",{"label":807,"value":179,"note":808},"Non-resident rate","Portuguese-source remuneration",{"label":258,"value":810,"note":811},"11%","Payroll deduction",{"label":296,"value":813,"note":814},"23.75%","Standard company rate",[],[817,821,825,829,833,837,841,845,849],{"band":818,"rate":819,"note":820},"Up to EUR 8,342","12.5%","Lowest 2026 bracket",{"band":822,"rate":823,"note":824},"EUR 8,342 to EUR 12,587","15.7%","Second bracket",{"band":826,"rate":827,"note":828},"EUR 12,587 to EUR 17,838","21.2%","Third bracket",{"band":830,"rate":831,"note":832},"EUR 17,838 to EUR 23,089","24.1%","Fourth bracket",{"band":834,"rate":835,"note":836},"EUR 23,089 to EUR 29,397","31.1%","Fifth bracket",{"band":838,"rate":839,"note":840},"EUR 29,397 to EUR 43,090","34.9%","Sixth bracket",{"band":842,"rate":843,"note":844},"EUR 43,090 to EUR 46,566","43.1%","Seventh bracket",{"band":846,"rate":847,"note":848},"EUR 46,566 to EUR 86,634","44.6%","Eighth bracket",{"band":850,"rate":851,"note":256},"Above EUR 86,634","48%",[853,854,856,858,859],{"label":85,"value":721,"badge":739},{"label":855,"value":179},"Non-resident employment rate",{"label":857,"value":728},"Dividend and interest income",{"label":258,"value":810},{"label":296,"value":813},[],[862,863,864,865],"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":868,"title":869,"bestFor":870,"body":873,"country":38,"countryFacts":880,"countrySlug":39,"description":877,"excerpt":40,"extension":41,"faqs":881,"flag":62,"heroImage":40,"howItWorks":891,"lastUpdated":138,"meta":896,"metaDescription":897,"metaTitle":898,"navigation":68,"otherTaxes":899,"pageType":244,"path":907,"relatedFormations":908,"relatedGuides":909,"seo":910,"stem":911,"summaryCards":912,"taxBracketSections":925,"taxBrackets":926,"taxRates":927,"taxSlug":159,"taxType":89,"visas":938,"watchOut":939,"__hash__":945},"taxes\u002Fcountry\u002Fportugal\u002Fcorporate-tax.md","Corporate tax in Portugal",[211,109,871,308,872],"SMEs","Multinational groups",{"type":17,"value":874,"toc":878},[875],[20,876,877],{},"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":879},[],{"region":679,"currency":680,"taxTreaties":681,"euBlacklist":121,"fatfStatus":122},[882,885,888],{"question":883,"answer":884},"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":886,"answer":887},"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":889,"answer":890},"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.",[892,893,894],"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":895},"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",[900,901,902,903,904,905,906],{"title":144,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":93,"slug":156,"icon":157},{"title":162,"slug":163,"icon":164},{"title":707,"slug":708,"icon":709},{"title":711,"slug":712,"icon":713},"\u002Fcountry\u002Fportugal\u002Fcorporate-tax",[],[],{"title":869,"description":877},"country\u002Fportugal\u002Fcorporate-tax",[913,914,917,921],{"label":89,"value":725,"note":726},{"label":915,"value":269,"note":916},"SME rate","First EUR 50,000",{"label":918,"value":919,"note":920},"Municipal surtax","Up to 1.5%","Municipality dependent",{"label":922,"value":923,"note":924},"State surtax","3% - 9%","Larger profits",[],[],[928,931,932,933,934],{"label":929,"value":725,"badge":930},"Standard corporate tax","Mainland 2026",{"label":915,"value":269,"note":916},{"label":918,"value":919},{"label":922,"value":923},{"label":935,"value":936,"note":937},"Madeira \u002F Azores","13.3%","Standard regional rate",[],[940,941,942,944],"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":943},"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":947,"title":948,"bestFor":949,"body":950,"country":38,"countryFacts":957,"countrySlug":39,"description":954,"excerpt":40,"extension":41,"faqs":958,"flag":62,"heroImage":40,"howItWorks":968,"lastUpdated":138,"meta":972,"metaDescription":973,"metaTitle":974,"navigation":68,"otherTaxes":975,"pageType":244,"path":983,"relatedFormations":984,"relatedGuides":985,"seo":986,"stem":987,"summaryCards":988,"taxBracketSections":1002,"taxBrackets":1003,"taxRates":1004,"taxSlug":156,"taxType":93,"visas":1019,"watchOut":1020,"__hash__":1025},"taxes\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax.md","Capital gains tax in Portugal",[107,383,385,108,764],{"type":17,"value":951,"toc":955},[952],[20,953,954],{},"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":956},[],{"region":679,"currency":680,"taxTreaties":681,"euBlacklist":121,"fatfStatus":122},[959,962,965],{"question":960,"answer":961},"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":963,"answer":964},"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":966,"answer":967},"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.",[969,970,971],"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)",[976,977,978,979,980,981,982],{"title":144,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":89,"slug":159,"icon":160},{"title":162,"slug":163,"icon":164},{"title":707,"slug":708,"icon":709},{"title":711,"slug":712,"icon":713},"\u002Fcountry\u002Fportugal\u002Fcapital-gains-tax",[],[],{"title":948,"description":954},"country\u002Fportugal\u002Fcapital-gains-tax",[989,991,995,998],{"label":93,"value":728,"note":990},"Default PIT rate",{"label":992,"value":993,"note":994},"Property gains","50% taxed","Residents and many non-residents",{"label":996,"value":728,"note":997},"Listed securities","Default rate",{"label":999,"value":1000,"note":1001},"Long-term relief","10% - 30%","On certain securities and funds",[],[],[1005,1008,1012,1015],{"label":1006,"value":728,"badge":1007},"Default capital gains tax","Flat rate",{"label":1009,"value":1010,"note":1011},"Property gains taxed","50%","Only half of the gain is taxed in many cases",{"label":1013,"value":280,"note":1014},"Blacklisted jurisdictions","Higher rate can apply",{"label":1016,"value":1017,"note":1018},"Non-resident Portuguese securities","0% \u002F 28%","Depends on the asset and exception",[],[1021,1022,1023,1024],"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":1027,"title":1028,"bestFor":1029,"body":1030,"country":38,"countryFacts":1037,"countrySlug":39,"description":1034,"excerpt":40,"extension":41,"faqs":1038,"flag":62,"heroImage":40,"howItWorks":1048,"lastUpdated":138,"meta":1052,"metaDescription":1053,"metaTitle":1054,"navigation":68,"otherTaxes":1055,"pageType":244,"path":1063,"relatedFormations":1064,"relatedGuides":1065,"seo":1066,"stem":1067,"summaryCards":1068,"taxBracketSections":1078,"taxBrackets":1079,"taxRates":1080,"taxSlug":163,"taxType":162,"visas":1089,"watchOut":1090,"__hash__":1095},"taxes\u002Fcountry\u002Fportugal\u002Fdividend-tax.md","Dividend tax in Portugal",[107,385,109,108,211],{"type":17,"value":1031,"toc":1035},[1032],[20,1033,1034],{},"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":1036},[],{"region":679,"currency":680,"taxTreaties":681,"euBlacklist":121,"fatfStatus":122},[1039,1042,1045],{"question":1040,"answer":1041},"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":1043,"answer":1044},"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":1046,"answer":1047},"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.",[1049,1050,1051],"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)",[1056,1057,1058,1059,1060,1061,1062],{"title":144,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":93,"slug":156,"icon":157},{"title":89,"slug":159,"icon":160},{"title":707,"slug":708,"icon":709},{"title":711,"slug":712,"icon":713},"\u002Fcountry\u002Fportugal\u002Fdividend-tax",[],[],{"title":1028,"description":1034},"country\u002Fportugal\u002Fdividend-tax",[1069,1071,1073,1075],{"label":162,"value":728,"note":1070},"Default individual rate",{"label":516,"value":179,"note":1072},"Portuguese-source dividends",{"label":506,"value":728,"note":1074},"Usually taxed as investment income",{"label":1076,"value":263,"note":1077},"Annual IRS return","Often required",[],[],[1081,1084,1086,1087],{"label":1082,"value":728,"badge":1083},"Individual dividend tax","Default flat rate",{"label":1085,"value":179},"Portuguese withholding tax",{"label":521,"value":728},{"label":1013,"value":280,"note":1088},"Can apply in some cases",[],[1091,1092,1093,1094],"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":1097,"title":1098,"bestFor":1099,"body":1100,"country":38,"countryFacts":1107,"countrySlug":39,"description":1104,"excerpt":40,"extension":41,"faqs":1108,"flag":62,"heroImage":40,"howItWorks":1118,"lastUpdated":138,"meta":1122,"metaDescription":1123,"metaTitle":1124,"navigation":68,"otherTaxes":1125,"pageType":244,"path":1133,"relatedFormations":1134,"relatedGuides":1135,"seo":1136,"stem":1137,"summaryCards":1138,"taxBracketSections":1153,"taxBrackets":1154,"taxRates":1155,"taxSlug":149,"taxType":148,"visas":1169,"watchOut":1170,"__hash__":1175},"taxes\u002Fcountry\u002Fportugal\u002Fwealth-tax.md","Wealth tax in Portugal",[107,461,764,383,108],{"type":17,"value":1101,"toc":1105},[1102],[20,1103,1104],{},"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":1106},[],{"region":679,"currency":680,"taxTreaties":681,"euBlacklist":121,"fatfStatus":122},[1109,1112,1115],{"question":1110,"answer":1111},"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":1113,"answer":1114},"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":1116,"answer":1117},"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.",[1119,1120,1121],"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)",[1126,1127,1128,1129,1130,1131,1132],{"title":144,"slug":145,"icon":146},{"title":152,"slug":153,"icon":154},{"title":93,"slug":156,"icon":157},{"title":89,"slug":159,"icon":160},{"title":162,"slug":163,"icon":164},{"title":707,"slug":708,"icon":709},{"title":711,"slug":712,"icon":713},"\u002Fcountry\u002Fportugal\u002Fwealth-tax",[],[],{"title":1098,"description":1104},"country\u002Fportugal\u002Fwealth-tax",[1139,1141,1145,1149],{"label":588,"value":176,"note":1140},"No broad net worth tax",{"label":1142,"value":1143,"note":1144},"AIMI","0.7% \u002F 0.4%","Property-based levy",{"label":1146,"value":1147,"note":1148},"Individual threshold","EUR 600,000","EUR 1.2m for joint filing",{"label":1150,"value":1151,"note":1152},"Company property rate","0.4%","On relevant urban property",[],[],[1156,1158,1161,1163,1166],{"label":588,"value":176,"badge":1157},"None",{"label":1159,"value":1160},"AIMI for individuals","0.7%",{"label":1162,"value":1151},"AIMI for companies",{"label":1164,"value":1165},"AIMI for tax havens","7.5%",{"label":1167,"value":1168},"IMI urban property","0.3% - 0.45%",[],[1171,1172,1173,1174],"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":1177,"title":1178,"bestFor":1179,"body":1182,"country":38,"countryFacts":1189,"countrySlug":39,"description":1186,"excerpt":40,"extension":41,"faqs":1190,"flag":62,"heroImage":40,"howItWorks":1199,"lastUpdated":138,"meta":1203,"metaDescription":1204,"metaTitle":1205,"navigation":68,"otherTaxes":1206,"pageType":244,"path":1214,"relatedFormations":1215,"relatedGuides":1216,"seo":1217,"stem":1218,"summaryCards":1219,"taxBracketSections":1232,"taxBrackets":1233,"taxRates":1234,"taxSlug":153,"taxType":152,"visas":1242,"watchOut":1243,"__hash__":1248},"taxes\u002Fcountry\u002Fportugal\u002Finheritance-tax.md","Inheritance tax in Portugal",[1180,108,107,1181,383],"Families","Estate planners",{"type":17,"value":1183,"toc":1187},[1184],[20,1185,1186],{},"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":1188},[],{"region":679,"currency":680,"taxTreaties":681,"euBlacklist":121,"fatfStatus":122},[1191,1193,1196],{"question":56,"answer":1192},"No separate inheritance tax. Most gratuitous transfers are instead taxed under stamp duty, with important exemptions for spouses, descendants and ascendants.",{"question":1194,"answer":1195},"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":1197,"answer":1198},"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.",[1200,1201,1202],"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)",[1207,1208,1209,1210,1211,1212,1213],{"title":144,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":93,"slug":156,"icon":157},{"title":89,"slug":159,"icon":160},{"title":162,"slug":163,"icon":164},{"title":707,"slug":708,"icon":709},{"title":711,"slug":712,"icon":713},"\u002Fcountry\u002Fportugal\u002Finheritance-tax",[],[],{"title":1178,"description":1186},"country\u002Fportugal\u002Finheritance-tax",[1220,1221,1224,1228],{"label":152,"value":176,"note":643},{"label":1222,"value":356,"note":1223},"Stamp duty on gifts","Most gratuitous transfers",{"label":1225,"value":1226,"note":1227},"Family exemption","10% exempt","0.8% still applies to property gifts",{"label":1229,"value":1230,"note":1231},"Filing deadline","3 months","After death or donation",[],[],[1235,1236,1238],{"label":152,"value":176,"badge":1157},{"label":1237,"value":356},"Stamp duty on free transfers",{"label":1239,"value":1240,"note":1241},"Spouse \u002F descendants \u002F ascendants","0% \u002F 0.8%","0.8% on property gifts",[],[1244,1245,1246,1247],"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",1788594207903]