The Tax Foundation's 2026 International Tax Competitiveness Index gives Portugal 59.6 points and 33rd place of 38 OECD countries. Corporate and cross-border rules rank near the bottom; individual, consumption and property taxes sit mid-table.
A new ordinance sets the coefficients that raise a property's purchase price before capital gains tax is worked out on 2026 sales. A home bought in 2010 now carries 1.31, up from 1.28. Here is how the correction and the 50 percent rule work.
Parliament approved on Friday the authorisation for lower IRS rates on the first six brackets, applying to all 2026 income. The new table, what happens before November's payslips, and what is still unknown about the months already taxed.
Decree-Law 201/2026 confirms 200, 150 or 100 euros with the December pension for anyone on up to 1,611.39 euros a month. Nothing to apply for, no tax taken at source, and the CSI top-up is left untouched.
A binding ruling says the IRS exclusion created in May applies only to homes sold from 1 January 2026 to the end of 2029, whenever the money is reinvested. Here are the conditions for those who do qualify.
Families deduct 30 percent of a student's rent, capped at 400 euros, when the school is more than 50 km from home. The receipt must say so, the student must register on the tax portal each year, and halls of residence count too.
Send 1% of the income tax you already owe to a charity, church, or cultural body in Portugal, free. How to choose one on the Portal das Finanças.
