Corporate Tax Optimisation
Corporate Income Tax Optimisation: Strategic Planning at the Service of Companies Corporate income tax (IRC) is one of the main tax burdens for companies in Portugal. In addition to complying with legal obligations, planned and structured tax management allows companies to optimise their tax burden, improve financial predictability and support strategic investment and growth […]
Tax Incentives in Portugal
Tax Incentives in Portugal: Instruments at the Service of Investment Tax incentives are mechanisms that enable companies to legally reduce their tax burden by rewarding behaviour considered economically desirable, such as investment, innovation or job creation. 1. Concept and Purpose Unlike financial incentives, tax incentives operate through the tax system, allowing […]
Incentives for Companies in Portugal
Incentives for Companies in Portugal: Framework, Types and Best Practices Business incentives are key economic policy instruments designed to promote competitiveness, innovation, value creation and sustainable growth in the business sector. In Portugal, this support takes the form of financial and non-financial incentives, mostly within programmes co-financed by European funds. 1. General […]
2026 State Budget – Key Tax Changes
The State Budget for 2026 brings tax changes with a direct impact on competitiveness and management decisions. This article summarises the main measures and the opportunities they present for companies. These proposals, designed at national level, may be adjusted at regional level, which may have an impact on the comments below. 1) IRS – […]
How IRC Works in Portugal
Corporate Income Tax (IRC) is the tax levied on the profits of companies and other legal entities in Portugal. It is regulated by the Corporate Income Tax Code (CIRC) and aims to tax income generated by commercial, industrial, agricultural, or service provision activities. 1.1 Taxpayers The following are subject to IRC: Companies […]
What is the tax treatment for KM reimbursement?
Paying employees for mileage is common practice in companies that allow the use of personal vehicles for business travel. Its tax and accounting treatment must be carried out with precision, as there are significant implications in terms of social security, income tax and corporation tax. 1. Mileage allowance: Remuneration or Expense Reimbursement? […]
Expatriate Employees
Update 2026 Challenges in the Correct Treatment of Social Security In a globalised economic context, it is increasingly common for Portuguese companies to send employees abroad (expatriates) or to welcome foreign professionals to Portugal. Although strategic for international growth, these situations require strict control of social security obligations, under penalty of fines, contribution debts or […]
Have you received an Additional Tax Assessment (VAT or IRC)?
2026 Update Receiving a notification of additional tax assessment from the Tax and Customs Authority (AT) can be cause for concern, but it is essential to remain calm and follow well-defined procedures. This article explains the steps that the company should take — from analysing the notice to any eventual appeal or tax adjustment […]