ONE MINUTE FACT-SHEET: PORTUGAL

If you're thinking about investing in Portugal, our one minute fact-sheet gives you the essential information at a glance.



A) Setting up a company

 

B) Corporate Income Tax



Madeira Free Zone Requirements:

  • Investment of € 75k;
  • Creation of 1 job.

Holding Co. requirements:

  • Qualifying subsidiaries must be foreign resident entities outside of tax haven jurisdictions, subject to domestic tax (at a rate not lower than 60% of the Portuguese CIT rate) and carry out business activities;
  • 10% participation in the non-resident subsidiaries; 
  • Participation must be held for an uninterrupted period of at least 12 months.

 


(1) Exceptions apply for certain activities such as banking, insurance and transportation. 

(2) In practice, any company can benefit from the same advantages provided the relevant requirements are met.