Strategic tax planning and structuring for compliant, efficient operations.
Timely reporting, statutory compliance, and financial transparency
Corporate administration, compliance oversight, and structured processes.
If you live outside the EU or EEA and have tax obligations in Portugal (rental income, a company, or property), you must appoint a fiscal representative or sign up for the tax authority's electronic notifications; if you are self-employed, you need a representative before you start. For EU and EEA residents it is optional. We act as your representative and make sure nothing gets missed.
Rental income from housing is taxed at an autonomous rate of 25% (CIRS art. 72), or 10% where the rent is up to €2,300 a month (a rate set in the Estatuto dos Benefícios Fiscais, for income up to 31 December 2029). Other rentals, such as commercial leases, are taxed at 28%. There are deductions available for maintenance and property expenses, and the structure matters.
The standard corporate tax rate (IRC) is 19% for tax periods starting in 2026. Small and medium enterprises and Small Mid Caps pay 15% on the first €50,000 of taxable profit. Municipal and state surcharges may apply depending on total profit.
Non-residents are only taxed on Portuguese-source income, which can significantly reduce your overall tax burden. It also simplifies your obligations in Portugal, but if you live outside the EU or EEA, you may need a fiscal representative in place.
You can book a consultation directly through our website, email us at geral@oncorporate.com, or use the contact form. The first conversation is about understanding your situation and whether OnCorporate is the right fit.
The original NHR closed to new applicants on 1 January 2024. It’s been replaced by IFICI (also called NHR 2.0), which offers a flat 20% tax rate for qualified professionals in Portugal. If you already have NHR status, your benefits continue until your 10-year period ends.
The IRS filing period in Portugal runs from April 1 to June 30 each year. This covers the previous year’s income, and any tax due must be paid by August 31. Companies file the corporate tax return (Modelo 22) by the last day of May, or the next working day when it falls on a weekend. Late submissions result in fines starting at €25 and increasing with delay.
IFICI is Portugal’s new tax incentive for qualified professionals, replacing NHR from January 2024. It offers a flat 20% rate on income from qualifying work in Portugal and exemptions on most foreign income for 10 years, but it’s limited to specific sectors like tech, science, healthcare, and startups.
