Portugal tax rate in 2026: personal, corporate, and property taxes

Portugal taxation operates through a comprehensive system that taxes both individuals and legal entities. The structure combines federal taxes with municipal levies. Understanding who pays taxes, which categories apply, and when payments are due is essential for compliance.

Taxpayers in Portugal: residents vs. non-residents

An individual becomes a tax resident of Portugal by spending more than 183 days in the country during a calendar year, or by maintaining a habitual residence in Portugal on December 31st of the tax year. Tax residency does not occur automatically: applicants must register with the Portuguese tax office and provide a Portuguese address[1].

For legal entities, tax residency requires registration of the head office or effective management in Portugal, along with obtaining a Portuguese tax identification number.

Tax residents pay tax on worldwide income, while non-residents are taxed only on Portuguese-source income.

Portugal Golden Visa holders can relocate to Portugal and become Portuguese tax residents. They also gain visa-free travel across the Schengen Area, access to services from European banks, and the right to work and study in Portugal. After 5 years of holding the residence permit, they can apply for Portuguese citizenship and become EU citizens.

Main categories of taxation in Portugal

Portugal levies several main categories of taxes:

1. Federal taxes include personal income tax, corporate income tax, VAT, capital gains tax, and dividend tax[2].
2. Municipal taxes comprise the municipal property tax, property transfer tax, and a municipal surcharge on corporate income[3].
3. Other levies include stamp duty, social security contributions, and the additional tax on immovable property for high-value real estate.

Taxes due dates in Portugal

The fiscal year in Portugal coincides with the calendar year and runs from January 1st to December 31st. Returns must be submitted to the tax service from April 1st to June 30th of the year following the reporting one[4].

Corporate tax follows a different schedule, with returns due by May 31st and payments made in three instalments throughout the year[5].

Late filing of the annual tax return may result in a €150—3,750 fine. Late payment may trigger interest and additional penalties, with amounts depending on the type and seriousness of the infringement[6].

Personal income tax in Portugal, IRS, uses a progressive scale where rates increase with income levels. The system applies to tax residents on their worldwide income, while non-residents face a flat tax rate on Portuguese-source income only.

Taxable income in Portugal

Portugal taxes several categories of income for residents:

1. Employment income from salaries and wages paid by Portuguese or foreign employers.
2. Self-employment income and business profits from activities performed in Portugal or abroad.
3. Investment income, including interest, dividends, royalties, and rental payments.
4. Pension income, whether from public or private pension schemes in Portugal or abroad.
5. Capital gains from the sale of assets such as property or shares.

Non-residents pay tax on Portuguese-source income at a flat rate of 25%. This applies to employment income, self-employment income, and other income derived from activities or assets in Portugal[7].

Personal income tax adjustments 2026

Portugal has introduced several IRS changes that adjust tax brackets, expand relief measures, and add new deductions[8].

1. IRS brackets will increase by 3.51%. This means the income thresholds of each tax band rise by 3.51%, so a larger share of income remains taxed at lower rates.

At the same time, the reference wage growth in the private sector is 4.6%, which exceeds the 3.51% adjustment. If someone’s salary increases by around 4.6% while brackets rise only 3.51%, part of that increase can shift into a higher tax band, slightly raising the effective tax burden.

2. People earning up to €920 per month will not pay the IRS. Under the 2026 State Budget proposal, the minimum existence threshold will rise to €12,880 per year, so annual incomes up to this level remain exempt from tax.

This threshold is designed to ensure each taxpayer keeps at least a basic minimum income after taxation. If the calculated IRS would reduce a person’s net income below €12,880, the tax is waived, and no IRS is paid.

3. Performance bonuses remain IRS-exempt. Employees who receive productivity or performance bonuses of up to 6% of base salary will continue to benefit from an IRS exemption, extending the measure already in force.

Even though the bonus is exempt from IRS, it will still be withheld at source at the same rate applied to the employee’s monthly salary. Any over-withholding is then reconciled in the annual tax return.

The exemption only applies if the employer meets both conditions:

• company increases its average annual base salary in line with the Social Concertation benchmark — 4.6% for 2026;
• company increases the annual base salary of employees earning below the company average by the same percentage.

4. Taxpayers can deduct VAT on cultural expenses from the IRS. VAT paid on certain cultural purchases will become deductible in IRS under the invoice-request expense category. This includes books and admission to cultural venues and events, such as theatre tickets, music and dance performances, and museum entries.

Taxpayers will be able to deduct 15% of the VAT shown on invoices, up to a total cap of €250 per household.

5. Rent deductions increase under IRS. The maximum IRS deduction for rent is expected to increase in the coming years, but it depends on Parliament approving the Government’s legislative authorisation request.

At present, taxpayers can deduct 15% of rent paid, up to a cap of €700. This €700 limit applies to the IRS return filed next year for rent payments made in 2025.

For 2026, two different approaches have been proposed:

• the Socialist Party proposal would raise the cap to €750 in 2026 and €800 in 2027;
• the Government bill instead aims to increase the cap more sharply, to €900 in 2026 and €1,000 in 2027.

If the Government’s proposal is approved, tenants would be able to deduct up to €900 in the IRS return filed in 2027, and up to €1,000 in the return filed in 2028.

Personal income tax reliefs

1. Refunds and automatic returns. Portuguese tax residents may receive a refund if tax withheld during the year exceeds their final IRS liability. The annual return is submitted between April 1st and June 30th of the following year. Taxpayers with only employment or pension income from Portuguese sources may receive a pre-filled automatic return[9].

Employment and pension income benefit from a statutory specific deduction before progressive tax rates are applied. The final tax due — and any refund — depends on total annual income, family situation, and eligible tax credits.

2. Eligible expense tax credits. Taxpayers may claim tax credits for certain expenses, including healthcare — 15%, education — 30%, and care homes for dependants — 25%, subject to annual caps. Health insurance premiums may qualify when treated as eligible healthcare expenses[10].

3. Joint vs. separate filing. Married couples and partners in a de facto union may file jointly or separately. Under joint taxation, income is aggregated and divided by 50% for rate purposes, which may reduce the effective tax burden. The choice can be made each year[11].

4. Returner regime and penalties. Former Portuguese tax residents who become tax resident in Portugal again may qualify for the returner regime: 50% of employment or self-employment income is excluded from tax, up to €250,000 per year, for 5 consecutive years[12].

Beyond personal income tax, individuals in Portugal face several additional levies that affect their overall tax burden. These taxes target specific income categories and high earners.

Solidarity surcharge on high incomes

High-income residents pay an additional solidarity surcharge on top of regular income tax. The surcharge applies at 2.5% on taxable income between €80,000 and €250,000, and at 5% on income exceeding €250,000[13].

Tax on dividends

Dividend income is taxed at a flat rate of 28% for both residents and non-residents. This rate may be reduced under applicable Portugal double taxation treaties[14].

Dividends received from companies registered in jurisdictions on Portugal’s blacklist of tax havens face a higher rate of 35%.

Stamp duty on gifts, inheritance, and business sales

Stamp duty applies to specific transactions at fixed rates:

• 5% rate applies to the sale of a business or shareholding;
• 10% rate applies to gifts and inheritance, except for transfers to direct family members — spouse, children, parents, grandchildren, grandparents[15].

Social security contributions for employees and self-employed

Employees contribute 11% of their gross salary to social security[16].

Self-employed workers contribute at a rate of 21.4% on their income base, calculated as one-third of relevant remuneration determined in each reporting period[17].

Expats can benefit from a flat 25% tax rate in Portugal, but only if they remain non-residents and are taxed solely on Portuguese-source income. Otherwise, they are taxed on a progressive scale up to 48% on worldwide income. Alongside these baseline rules, Portugal also offers specific tax regimes and incentives, although recent changes have reshaped the landscape for foreign professionals.

Non-Habitual Resident regime

Up to January 1st, 2024, Portugal’s Non-Habitual Resident, NHR, tax regime granted substantial advantages to certain new tax residents. These included a flat 20% personal income tax rate on qualifying high value-added activities and exemptions on certain foreign-source income. The regime closed to new applicants on that date.

Individuals who already held NHR status before the closure keep the regime for the remainder of their 10-year entitlement, provided they continue to meet the applicable conditions[18].

NHR 2.0: 20% flat for highly qualified professionals

Portugal introduced the IFICI tax regime, often called NHR 2.0, to provide tax incentives for new residents working in research, innovation, and certain export-oriented sectors.

Key conditions include:

• not having been a Portuguese tax resident in the previous 5 calendar years;
• carrying out qualifying high-skilled activities for an eligible entity;
• meeting the required qualification level, generally EQF or ISCED level 5 or higher.

Eligible individuals pay a flat 20% on qualifying Portuguese employment and professional income. Most foreign-source income is exempt, while pensions remain taxed at progressive rates. The regime can apply for 10 years[19].

Legal entities operating in Portugal face corporate income tax on their profits, with rates varying by region and company characteristics. Additional surtaxes apply to higher profit levels.

Portugal corporate tax rates by region

The standard corporate tax rate in mainland Portugal is 19%. The rate is lower in Madeira and the Azores — 13%.

An additional state surtax applies to corporate profits exceeding €1.5 million and is levied only on the portion of taxable profit above that threshold[20].

Corporate tax filing and payment schedule

Companies make three advance corporate income tax payments during the year, generally in July, September, and December, calculated based on the previous year’s tax liability. A final settlement is made upon submission of the annual corporate tax return.

A statutory audit is required when a company exceeds at least two of the following thresholds for two consecutive years:

• total assets above €1.5 million;
• net turnover above €3 million;
• average of more than 50 employees during the year.

Companies in Portugal pay several taxes beyond corporate income tax, including value-added tax, levies on investment income, and social security contributions for employees.

VAT in Portugal

VAT applies to the supply of goods and services, intra-EU acquisitions, and imports carried out by taxable persons. The applicable rate depends on the type of goods or services and whether the transaction takes place in mainland Portugal, Madeira, or the Azores.

VAT returns are filed quarterly if the company’s annual turnover in the previous year does not exceed €650,000. If turnover exceeds that threshold, returns must be filed monthly[21].

Tax on dividends for legal entities

Tax on dividends in Portugal is levied at different rates for tax residents and non-residents: 

• 35% — for entities in blacklisted tax haven jurisdictions;
• 28% — for companies that are tax residents of Portugal;
• 25% — if a non-resident company receives dividends from a Portuguese company.

Stamp duty and employer social security contributions

Companies may be subject to stamp duty on certain transactions. For example, gratuitous transfers are generally taxed at 10%, and the transfer of a commercial establishment may be subject to a 5% rate.

All employers in Portugal must pay social security contributions on employee remuneration. The standard employer rate is 23.75%, applicable to most private-sector companies.

Portugal offers several incentive regimes that reduce the effective corporate tax rate for qualifying businesses, particularly small and medium-sized enterprises and companies in specific regions or sectors.

SME reduced corporate tax

Reduced corporate income tax rates may apply to SMEs and Small Mid-Cap companies in Portugal, depending on the entity’s location and taxable income, as follows:

• 15% on the first €50,000 of taxable income for resident companies and Portuguese permanent establishments of non-resident companies;
• 10.5% on the first €50,000 in the Autonomous Region of Madeira and the Autonomous Region of the Azores;
• 12.5% for companies that carry out their activity and have effective management in qualifying inland territories of mainland Portugal;
• 8.75% on the first €50,000 in qualifying beneficiary territories of the Azores and Madeira.

Madeira Free Trade Zone: 5% corporate tax

Portugal companies licensed under the Madeira Free Trade Zone, ZFM, may benefit from a 5% corporate income tax rate, subject to the following conditions:

• licence granted between January 1st, 2015 and December 31st, 2026; 
• validity: until December 31st, 2033;
• qualifying income: mainly income from transactions with non-residents or other ZFM-licensed entities;
• conditions and caps: requires substance and job creation and is subject to statutory ceilings.

In some cases, shareholders may also benefit from tax exemptions on profit distributions connected to income taxed under the regime, up to December 31st, 2033[22].

Property owners in Portugal face multiple taxes at different stages of ownership, from acquisition through annual holding to sale. The system includes transfer taxes, municipal taxes, and a wealth tax on high-value real estate.

Property transfer tax

The property transfer tax is paid once when purchasing real estate. Rates vary by property type and purchase price.

Rural area. If the property is located in a rural area, the tax rate is 5%. However, commercial real estate is taxed at a rate of 6.5%, regardless of location — urban or rural.

Urban area. A progressive taxation scale is applied for residential urban development. It considers the cost and the purpose of the purchase as a permanent home or a rental.

If the property costs up to €106,346, the tax is 0% for permanent places of residence and 1% for non-permanent. The rest of the marginal tax brakes are the same for both property types:

• 2% for properties worth €106,346—145,470;
• 5% for properties worth €145,470—198,347;
• 7% for properties worth €198,347—330,539;
• 8% for properties worth €330,539—660,982;
• 6% for properties worth €660,982—1,150,853;
• 7.5% for properties worth above €1,150,853[23].

Starting in 2026, IMT bracket thresholds will increase by 2%, which means the property value limits for each tax band will rise while the rates remain unchanged. In practice, this allows buyers of slightly higher-priced properties to remain in lower brackets and reduces the impact of price inflation on IMT payable.

Property transfer tax must be paid on the day of liquidation or the next business day[24].

Municipal property tax

Municipal property tax is paid annually and is calculated on the property’s taxable value[25]. The rate depends on the location of the property:

• 0.3—0.45% for urban properties;
• 0.8% for rural properties.

Tax is not charged if the annual household income is below €17,295. The property must be used only for permanent residence and cost no more than €67,260.

A separate temporary exemption may apply for 3 years to a permanent home with a property’s taxable value of up to €125,000, provided the household’s annual income does not exceed €153,300.

The tax can be paid one time or in parts:

• tax up to €100 must be paid before May 31st;
• tax from €100 to 500 is paid one time until May 31st or in two instalments — until May 31st and November 30th;
• tax over €500 is paid one-time until May 31st or three instalments — until May 31st, August 31st, and November 30th.

Portugal wealth tax

The additional tax on immovable property, AIMI, functions as a wealth tax on high-value real estate holdings[25]. For individuals and undivided inheritances, a deduction of €600,000 applies to the total taxable property value, rising to €1,200,000 for joint tax filers.

Progressive rates apply to the taxable amount after deductions:

• 0.7% on the taxable base;
• 1% on property values between €1—2 million for individuals and €2—4 million for joint filers; 
• 1.5% on property values exceeding €2 million for individuals and €4 million for joint filers.

Companies pay AIMI at a rate of 0.4% with no deduction. Entities in tax haven jurisdictions pay 7.5%.

Capital gains from the sale of assets are subject to taxation in Portugal, with different rules for shares and real estate depending on the payer’s residency status.

Capital gains on sale of shares

Capital gains from the sale of shares are taxed at a flat rate of 28%. This rate applies to both residents and non-residents.

For unlisted shares, only 50% of the capital gain is subject to tax, effectively reducing the tax burden[26].

Capital gains in Portugal on sale of real estate

For Portuguese tax residents, the general rule works as follows:

• 50% of the net capital gain is included in taxable income;
• this taxable portion is added to other income and taxed at progressive IRS rates[27].

For some residents, an alternative exemption may apply. Those aged over 65 or receiving a permanent disability pension may reinvest the proceeds in qualifying pension schemes or eligible insurance and retirement savings products within 6 months, subject to legal conditions[28].

For non-residents, the standard approach is stricter[29]:

• 100% of the net capital gain is taxable, often at a flat rate;
• EU and EEA residents may be able to opt into resident-equivalent taxation, which can apply the 50% inclusion rule and progressive rates, subject to the relevant conditions.

Portugal does not levy a general inheritance tax. Instead, transfers of assets through inheritance or gift are subject to stamp duty — Imposto do Selo[30].

Transfers to direct family members — spouses, children, grandchildren, parents, and grandparents — are completely exempt from stamp duty.

For transfers to other beneficiaries, including distant relatives and unrelated individuals, stamp duty applies at a rate of 10%.

Income from the sale of crypto assets with a holding period of less than 1 year is taxed at a 28% rate. If held for over a year, the taxpayer is exempt from paying any tax.

Crypto holders in Portugal also do not have to pay taxes for crypto-to-crypto sales and non-fungible crypto assets, such as NFTs.

However, income from the sale of crypto assets will be required to be declared as a part of the IRS, an individual income tax. The law establishing these conditions came into force in February 2024[31].

The USA offers a more straightforward tax regime but with potentially higher tax rates for high earners and complex state taxes.

US taxes

US federal income tax rates are 10—37%. Additionally, most states impose their own income taxes, which can vary widely. Residents are taxed on their worldwide income, similar to Portugal.

The federal corporate tax rate is 21%, following the Tax Cuts and Jobs Act of 2017. State corporate taxes vary, adding complexity to the total tax burden.

Capital gains are taxed at either 0%, 15%, or 20%, depending on the taxpayer's income bracket. Short-term capital gains for assets held less than a year are taxed as ordinary income.

Inheritance tax. There is a federal estate tax for estates valued over $15 million as of 2026. Gift tax is also applied with a lifetime exemption of the same amount. Rates can be as high as 40%.

Social Security tax is 6.2% for employees and 6.2% for employers, with an income cap of $184,500 in 2026. Medicare tax is an additional 1.45% each for employees and employers, with no income cap.

Tax treaty between the US and Portugal

The US–Portugal tax treaty helps prevent double taxation on cross-border income by allocating taxing rights and providing relief where both countries can tax the same income. Relief is given through foreign tax credits, so tax paid in one country can be credited against tax due on the same income in the other.

For treaty purposes, a resident is someone liable to tax in a country based on criteria such as residence, domicile, or place of management. If a person is resident in both countries, tie-breaker rules determine a single treaty residence, using tests like permanent home, centre of vital interests, habitual abode, and nationality.

Totalisation agreement between the US and Portugal

The US and Portugal have a Social Security Totalisation Agreement designed to prevent double contributions and protect benefit rights for individuals who have worked in both countries[32].

Under the agreement:

1. Workers may combine periods of coverage in both countries to qualify for retirement, disability, or survivors’ benefits if they do not meet the minimum requirements in one system alone.
2. Employees are covered by the social security system of the country where they work.
3. Employees temporarily assigned to the other country for up to 5 years remain covered only by their home country’s system and are exempt from host-country contributions.

Overall, the agreement ensures that workers are not required to pay social security taxes in both countries on the same income and helps preserve benefit entitlement across borders.

Portugal has valid double tax treaties, DTTs, with 79 countries. The list includes the states of the EU, the US, Canada, Japan, China, India, and the UAE[33].

In addition to DDTs, Portugal has tax information exchange agreements with:

• Andorra;
• Antigua and Barbuda;
• Bermuda;
• the British Virgin Islands;
• Gibraltar;
• the Cayman Islands;
• Liberia;
• St Kitts and Nevis;
• St Lucia;
• Turks and Caicos.

DDTs set rules on how two countries tax the same income, so individuals and companies are less likely to be taxed twice. In general, income is taxed in the source country first, and the country of residence then grants relief through a foreign tax credit. If the residence country’s tax is higher, the taxpayer usually pays the difference after crediting the tax already paid abroad.

Treaties also set specific rules and often reduced withholding tax rates for cross-border payments such as dividends, interest, and royalties.

To obtain tax residency in Portugal, a person must first secure a legal right to reside in the country. Tax residency generally depends on immigration status and actual presence, so choosing the right residence pathway is the starting point.

Portugal offers several residence options designed for different profiles, including investors, remote workers, financially independent individuals, and highly qualified specialists. With the exception of the Golden Visa, these routes make the holder a Portuguese tax resident, because maintaining the permit usually requires spending at least half the year in Portugal.

Portugal Golden Visa for investors

Portugal Golden Visa is one of the most popular routes for high-net worth individuals. It grants residence through an eligible investment, with options starting at €250,000. To maintain the permit, the holder needs to spend just 7 days per year in Portugal. 

Family members can be included, usually covering a spouse, children under 26, and parents.

Portugal D7 Visa for financially independent persons

Portugal D7 Visa is aimed at individuals with stable passive income from outside Portugal, such as pensions, rental income, dividends, royalties, or investment returns. In 2026, the minimum income requirement for the D7 Visa is €920 per month.

Family reunification is available for a spouse, children under 21, and parents, with additional financial capacity assessed as +50% for a spouse and +30% per dependent child.

Portugal D8 Visa for remote workers

Digital Nomad Visa is designed for people who work remotely for employers or clients based outside Portugal while living in the country. Applicants must meet eligibility criteria including a minimum monthly income, which is €3,680 in 2026. 

Family inclusion is permitted and covers a spouse, children under 21, and parents.

Portugal Global Talent Visa for highly qualified professionals

Portugal Global Talent Visa targets highly qualified professionals who can contribute to Portugal’s academic and innovation ecosystem. It requires a formal collaboration with a recognised Portuguese university or research institution. 

Eligibility is commonly framed around holding at least a bachelor’s degree and having 3—5 years of relevant experience. The participation fee is €170,000, covering the main applicant and up to 3 dependants, including spouse and children under 26.

Immigrant Invest assists clients with obtaining residence permits through a structured process that includes programme selection, document preparation, and submission management. We have operated since 2006 and have helped over 10,000 clients secure residency abroad. We work exclusively with government-approved programmes and act as a licensed intermediary where accreditation is required.

Immigrant Invest supports applicants for Portugal residence permits with a compliance-led approach that covers the full case lifecycle, including:

1. Eligibility and risk screening, covering income verification, banking history analysis, identification of document gaps, review of criminal records, assessment of prior refusals, and AML and sanctions checks.
2. Financial evidence and payment structuring, ensuring funds are traceable and payments are made from the applicant’s own account.
3. Document preparation and packaging, including detailed checklists, correct formatting and ordering, as well as certified translation and legalisation where required.
4. Stage-by-stage case management with clear milestones and structured communication with relevant programme stakeholders.
5. Practical relocation steps, including obtaining a NIF, opening a bank account, securing compliant accommodation, and coordinating biometrics and appointments with AIMA.
6. Property-related support where relevant to the selected residence route.
7. Refusal support, including analysis of refusal reasons and preparation of an appeal or reapplication strategy.
8. Post-approval assistance with renewals and longer-term planning, including pathways to permanent residence and citizenship where applicable.

As part of the residence planning process, we also coordinate with tax advisers to help clients assess tax implications and structure their relocation appropriately.

1. Tax residency usually requires legal stay in Portugal and more than 183 days in-country in a tax year.
2. Residents pay personal income tax on worldwide income at progressive rates up to 48%.
3. Non-residents pay tax on Portuguese-source income at a flat rate of 25%.
4. Standard mainland corporate tax is 19%, with surtaxes possible.
5. There is no general wealth or inheritance tax in Portugal, but high-value residential property may be taxed. Close-family transfers are generally exempt from stamp duty.
6. Special regimes include IFICI and Madeira’s 5% corporate regime for qualifying income.
7. Portugal has 79 tax treaties that help prevent double taxation and allocate taxing rights between jurisdictions.
8. To become a tax resident in Portugal, one must first obtain a residence permit, for example through the Portugal Golden Visa.

1. Source: PwC — Portugal tax residence
2. Source: Portal das Finanças — Taxpayer Support
3. Source: Gov.pt — Pay Municipal Property Tax Service
4. Source: Gov.pt — Entregar a declaração do IRS
5. Source: PwC — Corporate tax administration
6. Source: Portal das Finanças — RGIT, Article 116
7. Source: PwC — Personal income tax in Portugal
8. Source: ECO News — From IRS to IMT, the new year brings tax cuts
9. Source: Portal das Finanças — Refund if withholding exceeds final IRS due
10. Source: Portal das Finanças — CIRS, Article 78-C, Article 78-D, Article 84
11. Source: Portal das Finanças — CIRS, Article 69
12. Source: Portal das Finanças — CIRS Article 12-
13. Source: Portal das Finanças — CIRS, Article 68.º-A
14. Source: PwC — Portugal individual income determination
15. Source: Portal das Finanças — Stamp Duty Information Page
16. Source: Gov.pt — Social Security contributions
17. Source: PwC — Other taxes in Portugal
18. Source: Portal das Finanças — Register as a Non-Habitual Resident
19. Source: Portal das Finanças — IFICI regime
20. Source: PwC — Corporate taxes in Portugal
21. Source: Gov.pt — Value Added Tax in Portugal
22. Source: Portal das Finanças — Portuguese Tax Code, Article 36
23. Source: APCMC — IMT Practical Tables in Force 2026
24. Source: Portal das Finanças — Article 36 of the IMT Code
25. Source: Portal das Finanças — Municipal taxes in Portugal
26. Source: PwC — Portugal individual income determination
27. Source: Portal das Finanças — CIRS, Article 43(2)
28. Source: Portal das Finanças — CIRS, Article 10(7)
29. Source: Portal das Finanças — CIRS, Article 72
30. Source: Gov.pt — Tax liability on the transfer of property through inheritance
31. Source: Diário da República — Portaria 39-B/2024 Official Publication
32. Source: US Social Security Administration — Totalization Agreement with Portugal
33. Source: Portal das Finanças — Double taxation treaties signed by Portugal