Recently, the 2024 State Budget Law repealed the Non-Habitual Resident (NHR) scheme in Portugal. But has this scheme come to an end entirely? It is important to clarify what has changed and who can still benefit from this tax scheme. What has changed in the NHR regime? The RNH has not disappeared entirely. Although some […]
Many people assume they only need to report income.Wrong.The law requires the disclosure of foreign financial accounts.Even if they were not used or generated no income. What is at stake? You must report: 🔹 Foreign bank accounts🔹 Securities accounts held abroadYou generally do not report: 🔹 Wallets🔹 Non-banking platforms🔹 Certain brokers without a banking license […]
Law no. 13/2026 has been published, authorising the Government to revise and extend the regime until 2026.SIFIDE II is a tax incentive that allows a corporate income tax credit based on qualifying research and development (R&D) expenses.Ignoring these changes is not an option. What is at stake? Key changes include: 🔹 Extension of the regime […]
Avoid penalties and loss of tax deductions. These are the main deadlines regarding the submission of the 2025 income tax return: By 2 March 2026 • Update household composition (if changes occurred in 2025).• Confirm and validate invoices on the e-Fatura platform.• Submit proof of school attendance (for dependent students earning employment or self-employment income).• […]
What is IFICI? The IFICI (Tax Incentive for Scientific Research and Innovation) is a special tax regime designed to attract qualified professionals to Portugal. It applies to certain professions and activity sectors and offers a more favourable tax treatment compared to the standard personal income tax rules. What changes? Under this regime:• Portuguese-source employment and […]
Consequences of workplace harassment Workplace harassment is prohibited by law in Portugal and has significant legal consequences for the company and for the harasser. At the administrative level, harassment constitutes a very serious administrative offence and may lead to heavy fines being imposed by the Working Conditions Authority (ACT). At the civil level, both the […]
How does the ICE work? The tax regime for the corporate capitalisation incentive (“ICE”), in the version applicable to the 2025 period and set out in Article 43-D of the Tax Benefits Statute (“EBF”), allows a deduction for corporate income tax (IRC) purposes of an amount corresponding to the application of the 12-month Euribor rate […]
Seasonal health response for summer 2025 – the published order has no concrete implications for guaranteeing care Through Order (Despacho) No. 4465/2025, the Secretary of State for Health established measures to ensure the response of the National Health Service (SNS) under the Ministry of Health’s seasonal health response plan for summer 2025. In the Algarve […]
What did Decree-Law No. 66/2025 change? Decree-Law No. 66/2025 of 10 April amended Article 318 of the Public Procurement Code, approved as an annex to Decree-Law No. 18/2008 of 29 January, in order to avoid sanctions being imposed on the Portuguese State in the infringement proceedings brought by the European Commission against Portugal. What Directive […]
Law No. 33/2024 Introduction of the formula updating the IRS general rate bracket limits based on the change in the GDP deflator and in GDP per worker The limits of the general IRS rate brackets will be updated annually based on the change in the Gross Domestic Product (GDP) deflator and the change in GDP […]