{"id":4219,"date":"2020-02-24T08:19:55","date_gmt":"2020-02-24T08:19:55","guid":{"rendered":"https:\/\/essencial-portugal.com\/fr\/?page_id=4219"},"modified":"2026-03-21T10:27:59","modified_gmt":"2026-03-21T10:27:59","slug":"company-taxation-portugal","status":"publish","type":"page","link":"https:\/\/essencial-portugal.com\/en\/setting-up-business-portugal\/company-taxation-portugal\/","title":{"rendered":"Company taxation in Portugal"},"content":{"rendered":"

Updated March 2026<\/em><\/p>\n

\"Company<\/p>\n

Portugal’s corporate tax system is one of the most competitive in Europe. The IRC (corporate income tax) was lowered to 19% in 2026, with a reduced rate of 15% for SMEs on the first \u20ac50,000 of profit. For expat business owners who don’t speak Portuguese, an
\nEnglish-speaking accountant is essential.<\/p>\n

Portugal company tax rates 2026<\/h2>\n\n\n\n\n\n\n\n\n\n
Tax<\/th>\nMain rate 2026<\/th>\nSME \/ Special<\/th>\n<\/tr>\n<\/thead>\n
IRC<\/strong><\/td>\n19% + municipal surcharge 1.5%<\/td>\n15% on first \u20ac50,000. Madeira: 13.3%<\/td>\n<\/tr>\n
VAT<\/strong><\/td>\n23% \/ 13% \/ 6%<\/td>\nAzores: 16% \/ 9% \/ 4% \u2014 Stable 2026<\/td>\n<\/tr>\n
IMT<\/strong><\/td>\nBrackets (0% up to \u20ac106,000)<\/td>\nUnder-35s: exempt up to \u20ac330,539 (1st residence)<\/td>\n<\/tr>\n
IMI<\/strong><\/td>\n0.3% \u2013 0.45% (urban)<\/td>\n3-year exemption if value <\u20ac125,000<\/td>\n<\/tr>\n
Stamp duty<\/strong><\/td>\nVariable by transaction<\/td>\nNo major change 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

English-speaking accountant for your company’s taxation in Portugal<\/h2>\n

When setting up a business in Portugal<\/a>, tax assumptions from your home country often don’t apply. Portuguese tax law has its own rules, special regimes and optimisation techniques. Without speaking the language, English-speaking tax and accounting support is essential to avoid costly mistakes. Use the form below to be put in touch with an English-speaking accountant based in Lisbon.<\/p>\n

CONTACT<\/span><\/a><\/p>\n

Corporate Income Tax (IRC)<\/h2>\n

IRC is the main annual corporate tax in Portugal. In 2026, the rate has been lowered to 19%<\/strong> of net profit, plus a municipal surcharge of 1.5% in most municipalities.<\/p>\n