Portugal as a foreign investment destination

Newsletter

28 April 2026

Legal framework, equal treatment and tax incentives in 2026.

Portugal currently offers a legal and tax framework that combines, in a relatively stable manner, three key principles:

freedom of investment;
equal treatment between domestic and foreign investors;
specific tax regimes that may make the country attractive as a place of residence and business operations.

This framework is grounded in constitutional provisions, corporate and tax legislation, as well as special regimes governing the entry and residence of foreign nationals.

Nuno Filipe Henriques

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Newsletter

23 April 2026

Tax benefits for housing in Portugal

IRS Deductions, VAT in Construction, and IMT IMI Exemptions in 2026. The taxation of housing in Portugal is currently based on an articulated set of rules under Personal Income Tax (IRS), Corporate Income Tax (IRC), VAT, Property Transfer Tax (IMT) and Municipal Property Tax (IMI), which...

Newsletter

22 April 2026

New Electronic Service and Notification Regime Fully in Force Since 1 April

Eletronic service of process and electronic notifications have ceased to be merely a technological option and have become a structural component of civil and administrative proceedings in Portugal. The digitalisation of litigation is now based on a coherent set of rules contained in the Code of...

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28 April 2026