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Personal income tax


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After completing your first year of business, it will be time to settle your tax on income with the Tax Office. The

Ornamental window, Regaleira Palace
Ornamental window, Regaleira Palace 

fiscal year in Portugal corresponds to the calendar year. Business activities fall into Category B and are reported on by internet in the filing period between April 1st and May 31st. For Residents, net local lodging invoicing is added to other sources of income, such as pensions, dividends, etc. the tax is calculated at marginal rates (14.5% – 48% in 2014). Non-Residents are assessed at a flat rate of 25%.

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