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Tax · Double Taxation

Portuguese tax law & double taxation treaties.

We analyse the Portuguese taxation of income and assets with cross-border elements, apply double-taxation treaties where relevant and assess the Portuguese foreign-tax credit. The result depends on the type of income, the source state and evidence of tax effectively paid.

Overview

Portuguese tax and international tax planning.

International individuals and businesses face complex tax obligations across multiple jurisdictions. Our tax team helps you navigate Portuguese taxation, apply treaty benefits and coordinate your cross-border position.

i

Portuguese tax law

Deep knowledge of Portuguese income tax, corporate tax and property tax rules.

ii

Treaty application

Application of tax treaties and the Portuguese foreign-tax-credit rules according to the type of income, the source state and the available documentation.

iii

International reporting

FATCA and CRS impose reporting duties primarily on financial institutions. Anti-money-laundering legislation imposes duties on obliged entities, including lawyers in the situations defined by law. These regimes are not, by themselves, personal tax-return services. Where a matter involves obligations in another country, we coordinate with tax advisers qualified in that jurisdiction.

Services

Tax planning and treaty services.

i

Tax planning

A tax strategy consistent with the applicable rules, developed for your income and asset profile.

ii

Treaty analysis

Analysis of double-taxation treaties to determine the treatment applicable to each type of income.

iii

IFICI

IFICI is an incentive linked to eligible activities and to one of the situations in article 58-A of the Tax Benefits Statute. It is not a general successor to NHR and is not available to every new resident. Eligibility must be assessed by reference to the activity, the entity and the applicant’s tax history. We assess eligibility and registration strategy →

iv

Expat taxation

Dedicated guidance for expatriates on the Portuguese position, in coordination with home-country advisers where needed.

v

Corporate tax

Business tax planning, structure review and compliance support for companies operating in Portugal.

Tax Strategy

Tax planning approach.

We build a strategy around your income sources, assets, and obligations, then keep it aligned as your situation evolves.

  • iComprehensive assessment — we analyse your income sources, assets and obligations in the relevant jurisdictions.
  • iiTreaty application — we identify the treaty rules that may reduce double taxation; a treaty does not automatically remove all double taxation.
  • iiiStructuring — we review the structure of your income, investments and business activities within the applicable rules.
  • ivCompliance management — support with Portuguese tax obligations and reporting within the agreed mandate.
  • vOngoing advisory — continuous review and adjustment as your situation changes.

How We Help

Tax planning and treaty services process.

  1. Financial analysis. Comprehensive review of your income, assets and tax situation in the relevant jurisdictions.
  2. Strategy development. A personalised tax strategy applying the treaties relevant to your position.
  3. Implementation. Implementation of the agreed steps through appropriate business and investment structuring.
  4. Tax compliance. Support with Portuguese tax obligations. Where a matter involves obligations in another country, we coordinate with tax advisers qualified in that jurisdiction.
  5. Ongoing support. Regular review and adjustment to adapt to changes in tax law or circumstances.

Related services

Common Questions

Portuguese tax and treaty FAQs.

The former NHR regime has been closed to new applicants since 1 January 2024. IFICI is an incentive linked to eligible activities and to one of the situations in article 58-A of the Tax Benefits Statute. It is not a general successor to NHR and is not available to every new resident. Eligibility must be assessed by reference to the activity, the entity and the applicant’s tax history.
A treaty may allocate or limit each state’s taxing rights, but does not automatically remove all double taxation. Where Portugal also taxes the income, the foreign-tax credit in article 81 of the Personal Income Tax Code may apply. The result depends on the nature of the income, the source state, the treaty and evidence of the foreign tax paid.
The rate depends on the nature and amount of the income, tax residence and any applicable special regime. Because brackets and rates may change, they must be confirmed through the Portuguese Tax Authority and applied to the individual case.
Portuguese advice cannot determine obligations in another jurisdiction. We analyse the Portuguese position and coordinate, where necessary, with a professional qualified in the taxpayer’s home or source country.
FATCA and CRS regulate the collection and reporting of financial information by the institutions subject to those regimes. The taxpayer may separately have their own filing obligations in Portugal or another jurisdiction, to be assessed with the competent professionals in each country.
Through a review of the corporate structure, profit allocation and timing within the applicable rules. We tailor the analysis to your business model.
The treatment of a US pension depends on Portuguese domestic law, the applicable treaty, the type of pension and the taxpayer’s circumstances. It cannot be answered solely from the fact that the person holds a D7 or another residence permit.

Last legal review: 19 July 2026. This information is general and does not replace individual legal advice. It does not constitute a guarantee of any outcome. The applicable framework depends on the law in force and the specific circumstances of each case.

Book

Review your cross-border tax position.

Book an initial consultation to review your Portuguese tax position, the applicable treaty and the evidence required for the foreign-tax credit.

Schedule Consultation →
or call +351 222 084 267