🇵🇹 葡萄牙税率 · Portugal Tax Rates
PT · 欧洲 · Europe
Portugal corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 21% — Standard corporate tax rate
- 个人所得税 Personal Income Tax: 14.5-48% — Progressive rates with surtaxes
- 增值税 / 商品服务税 VAT / GST: 23% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: Varies — EU common external tariff applies
- 预扣税 Withholding Tax: 25% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: 28% — Flat rate on gains for individuals
- 财产税 / 房产税 Property Tax: 0.3-0.8% — IMI annual property tax
- 遗产税 / 赠与税 Inheritance & Gift Tax: 0% — No inheritance tax; stamp duty applies
- 印花税 Stamp Duty: 0.8% — Applies on property transfers and gifts
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 34.75% — Combined employer and employee contributions
- 其他税种 Other Taxes: Varies — Municipal surtaxes, solidarity taxes