The journal
Tax, in plain language.
Guides and explainers on Portuguese taxation — written to be understood, not to impress.
- 01
VAT on Goods Entering the EU: What Non-EU Companies Must Know
If your company is based outside the EU and ships goods in, import VAT is a key part of customs compliance — and getting it wrong is costly. Who's liable, when VAT is due, how it's calculated, and the IOSS and deferment regimes that can help.
- 02
Portuguese Personal Income Tax (IRS) — 2025
Residency status, income categories, the 2025 brackets from 13% to 48%, the solidarity surcharge, withholding and the special regimes (NHR, IFICI) — a clear, practical guide to how IRS actually works.
- 03
Portuguese Corporate Taxation (IRC) — 2025: Rates & Rules
Who pays IRC, how it's calculated, the 2025 rates (20% standard, 16% for SMEs on the first €50k), advance payments, municipal and state surcharges, and the incentives worth knowing about.