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class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>General Social Security Regime</span> </div> </a> <ul id="toc-General_Social_Security_Regime-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Closed_Social_Security_Regimes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Closed_Social_Security_Regimes"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Closed Social Security Regimes</span> </div> </a> <ul id="toc-Closed_Social_Security_Regimes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Social_Security_Regime_for_Freelancers" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Social_Security_Regime_for_Freelancers"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Social Security Regime for Freelancers</span> </div> </a> <ul id="toc-Social_Security_Regime_for_Freelancers-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Voluntary_Social_Security_Insurance_Scheme" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Voluntary_Social_Security_Insurance_Scheme"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.4</span> <span>Voluntary Social Security Insurance Scheme</span> </div> </a> <ul id="toc-Voluntary_Social_Security_Insurance_Scheme-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>References</span> </div> 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.sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a class="mw-selflink selflink">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Taxes in Portugal</b> are levied by both the <a href="/wiki/Government_of_Portugal" title="Government of Portugal">national</a> and regional governments of <a href="/wiki/Portugal" title="Portugal">Portugal</a>. Tax revenue in Portugal stood at 34.9% of GDP in 2018.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> The most important revenue sources include the <a href="/wiki/Income_tax" title="Income tax">income tax</a>, <a href="/wiki/Welfare" class="mw-redirect" title="Welfare">social security</a> contributions, <a href="/wiki/Corporate_tax" title="Corporate tax">corporate tax</a> and the <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a>, which are all applied at the national level. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Income_tax">Income tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=1" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Employment income earned is subject to a <a href="/wiki/Progressive_income_tax" class="mw-redirect" title="Progressive income tax">progressive income tax</a>, which applies to all who are in the workforce. Furthermore, a long list of tax allowances can be deducted, including a general deduction, health expenses, life and health insurance, and education expenses. The personal <a href="/wiki/Income_tax" title="Income tax">income taxation</a> system is as follows:<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th rowspan="2">Taxable income </th> <th colspan="3">Applicable Tax Rate </th></tr> <tr> <th><a href="/wiki/Continental_Portugal" title="Continental Portugal">Portuguese mainland</a> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Portugal" title="Portugal"><img alt="Portugal" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/23px-Flag_of_Portugal.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/35px-Flag_of_Portugal.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/45px-Flag_of_Portugal.svg.png 2x" data-file-width="600" data-file-height="400" /></a></span></span> </th> <th><a href="/wiki/Madeira" title="Madeira">Autonomous Region of Madeira</a> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Madeira" title="Madeira"><img alt="Madeira" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Madeira.svg/23px-Flag_of_Madeira.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Madeira.svg/35px-Flag_of_Madeira.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Madeira.svg/45px-Flag_of_Madeira.svg.png 2x" data-file-width="1200" data-file-height="800" /></a></span></span> </th> <th><a href="/wiki/Azores" title="Azores">Autonomous Region of Azores</a> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Azores" title="Azores"><img alt="Azores" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Flag_of_the_Azores.svg/23px-Flag_of_the_Azores.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Flag_of_the_Azores.svg/35px-Flag_of_the_Azores.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Flag_of_the_Azores.svg/45px-Flag_of_the_Azores.svg.png 2x" data-file-width="844" data-file-height="562" /></a></span></span> </th></tr> <tr> <td>Up to €7,703 </td> <td>13% </td> <td>10.15% </td> <td>10.15% </td></tr> <tr> <td>€7,703 to €11,623 </td> <td>18% </td> <td>14.7% </td> <td>14.7% </td></tr> <tr> <td>€11,623 to €16,472 </td> <td>23% </td> <td>18.55% </td> <td>18.55% </td></tr> <tr> <td>€16,472 to €21,321 </td> <td>26% </td> <td>19.95% </td> <td>19.95% </td></tr> <tr> <td>€21,321 to €27,146 </td> <td>32.75% </td> <td>29.75% </td> <td>24.5% </td></tr> <tr> <td>€27,146 to €39,791 </td> <td>37% </td> <td>33.67% </td> <td>25,9% </td></tr> <tr> <td>€39,791 to €51,997 </td> <td>43.5% </td> <td>42.2% </td> <td>30.45% </td></tr> <tr> <td>€51,997 to €81,199 </td> <td>45% </td> <td>43.65% </td> <td>31.5% </td></tr> <tr> <td>Above €81,199 </td> <td>48% </td> <td>47.52% </td> <td>33.6% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Benefits_available_to_former_and_first_time_tax_residents">Benefits available to former and first time tax residents</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=2" title="Edit section: Benefits available to former and first time tax residents"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under the Investment Tax Code, approved on September 23 2009,<sup id="cite_ref-:0_3-0" class="reference"><a href="#cite_note-:0-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> a new type of residency, for tax purposes was created under the Personal Income Tax Code, called non-habitual residency (NHR). This new tax residency type was created in order to attract to Portugal high-skilled professionals and pensioners obtaining foreign income.<sup id="cite_ref-:1_4-0" class="reference"><a href="#cite_note-:1-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Qualifying_for_NHR_status">Qualifying for NHR status</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=3" title="Edit section: Qualifying for NHR status"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A person, regardless of their nationality, may apply for registration as a non-habitual resident if the following conditions are fulfilled:<sup id="cite_ref-:0_3-1" class="reference"><a href="#cite_note-:0-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:1_4-1" class="reference"><a href="#cite_note-:1-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:2_5-0" class="reference"><a href="#cite_note-:2-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <ul><li>The person is considered, for tax purposes, to be resident in Portuguese territory, in accordance with any of the criteria set out in Personal Income Tax Code in the year for which that person wishes to be taxed as NHR;</li> <li>That person as not been considered to be resident in Portuguese territory in any of the five calendar years preceding the year for which that person wishes to be taxed as a non-habitual resident.</li></ul> <div class="mw-heading mw-heading4"><h4 id="Personal_Income_Taxation">Personal Income Taxation</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=4" title="Edit section: Personal Income Taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable"> <caption>Taxation for NHR status holders<sup id="cite_ref-:0_3-2" class="reference"><a href="#cite_note-:0-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:1_4-2" class="reference"><a href="#cite_note-:1-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:2_5-1" class="reference"><a href="#cite_note-:2-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th rowspan="2">Type of Income </th> <th rowspan="2">Source of Income </th> <th colspan="3">Taxation </th></tr> <tr> <th><a href="/wiki/Continental_Portugal" title="Continental Portugal">Portuguese mainland</a> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Portugal" title="Portugal"><img alt="Portugal" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/23px-Flag_of_Portugal.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/35px-Flag_of_Portugal.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/45px-Flag_of_Portugal.svg.png 2x" data-file-width="600" data-file-height="400" /></a></span></span> </th> <th><a href="/wiki/Madeira" title="Madeira">Autonomous Region of Madeira</a> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Madeira" title="Madeira"><img alt="Madeira" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Madeira.svg/23px-Flag_of_Madeira.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Madeira.svg/35px-Flag_of_Madeira.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Madeira.svg/45px-Flag_of_Madeira.svg.png 2x" data-file-width="1200" data-file-height="800" /></a></span></span> </th> <th><a href="/wiki/Azores" title="Azores">Autonomous Region of Azores</a> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Azores" title="Azores"><img alt="Azores" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Flag_of_the_Azores.svg/23px-Flag_of_the_Azores.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Flag_of_the_Azores.svg/35px-Flag_of_the_Azores.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Flag_of_the_Azores.svg/45px-Flag_of_the_Azores.svg.png 2x" data-file-width="844" data-file-height="562" /></a></span></span> </th></tr> <tr> <td rowspan="3">Employment Income </td> <td>Foreign </td> <td colspan="3"><b>Taxation exemption</b> on employment income is granted if the income is <i>subject to taxation</i> in the source country, in accordance with the applicable <a href="/wiki/Double_taxation_agreement" class="mw-redirect" title="Double taxation agreement">Double Taxation Agreement</a>, or are considered not to be derived from a Portuguese source. </td></tr> <tr> <td>High-Added Value Job performed in Portugal </td> <td colspan="2">Flat tax of 20% </td> <td>Flat tax of 16% </td></tr> <tr> <td>Any other job performed in Portugal </td> <td colspan="3">Normal progressive tax rates </td></tr> <tr> <td rowspan="2">Pensions </td> <td>Foreign </td> <td colspan="3">Pension income obtained by non habitual residents abroad, which is, for the same portion which was considered taxable, not considered tax deductible in Portugal, is taxed at a <b>10% flat rate</b>. </td></tr> <tr> <td>Portugal </td> <td colspan="3">Normal progressive tax rates </td></tr> <tr> <td rowspan="2">Self employment, obtained through high added value activities of a scientific, artistic or technical nature (see below), or from intellectual or industrial property, as well as, from providing information regarding an experiment carried out in the commercial, industrial or scientific areas </td> <td>Foreign </td> <td colspan="3">Exempt from taxation if alternatively: <ul><li>It can be taxed by the source State, according to the double taxation treaty signed between Portugal and the source State; or</li> <li>It can be taxed in another country, in cases where the double tax treaty has not been entered into under the terms defined by the <a href="/wiki/OECD" title="OECD">OECD</a> Model Tax Convention on Income and Capital, as long as (i) it is not a territory subject to privileged tax systems (defined by an ordinance) and (ii), as long as the corresponding income, cannot be considered to have been obtained on Portuguese territory, as per the Personal Income Tax Code.</li></ul> </td></tr> <tr> <td>Portugal </td> <td colspan="2">Flat tax of 20% </td> <td>Flat tax of 16% </td></tr> <tr> <td rowspan="2">Capital Income </td> <td>Foreign </td> <td colspan="3">Exempt from taxation if alternatively: <ul><li>It can be taxed by the source State, according to the double taxation treaty signed between Portugal and the source State; or</li> <li>It can be taxed in another country, in cases where the double tax treaty has not been entered into under the terms defined by the OECD Model Tax Convention on Income and Capital, as long as (i) it is not a territory subject to privileged tax systems (defined by an ordinance) and (ii), as long as the corresponding income, cannot be considered to have been obtained on Portuguese territory, as per the Personal Income Tax Code.</li></ul> </td></tr> <tr> <td>Portugal </td> <td colspan="3">Flat 28% </td></tr> <tr> <td rowspan="2">Real Estate Income </td> <td>Foreign </td> <td colspan="3">Exempt from taxation if alternatively: <ul><li>It can be taxed by the source State, according to the double taxation treaty signed between Portugal and the source State; or</li> <li>It can be taxed in another country, in cases where the double tax treaty has not been entered into under the terms defined by the OECD Model Tax Convention on Income and Capital, as long as (i) it is not a territory subject to privileged tax systems (defined by an ordinance) and (ii), as long as the corresponding income, cannot be considered to have been obtained on Portuguese territory, as per the Personal Income Tax Code.</li></ul> </td></tr> <tr> <td>Portugal </td> <td colspan="3">Flat 28% </td></tr> <tr> <td rowspan="2">Capital Gains </td> <td>Foreign </td> <td colspan="3">Exempt from taxation if alternatively: <ul><li>It can be taxed by the source State, according to the double taxation treaty signed between Portugal and the source State; or</li> <li>It can be taxed in another country, in cases where the double tax treaty has not been entered into under the terms defined by the OECD Model Tax Convention on Income and Capital, as long as (i) it is not a territory subject to privileged tax systems (defined by an ordinance) and (ii), as long as the corresponding income, cannot be considered to have been obtained on Portuguese territory, as per the Personal Income Tax Code.</li></ul> </td></tr> <tr> <td>Portugal </td> <td colspan="3">Normal progressive tax rates </td></tr></tbody></table> <div class="mw-heading mw-heading5"><h5 id="High_Added_Value_Jobs">High Added Value Jobs</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=5" title="Edit section: High Added Value Jobs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under Ministerial Order issued by the <a href="/wiki/Ministry_of_Finance_(Portugal)" title="Ministry of Finance (Portugal)">Ministry of Finance</a>, the follow jobs are subject to flat personal income tax of 20%:<sup id="cite_ref-:2_5-2" class="reference"><a href="#cite_note-:2-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <caption> </caption> <tbody><tr> <th>NHR status holders registered up to 2019 </th> <th>NHR status holders registered from 2020 </th></tr> <tr> <td> <ul><li>Architects</li> <li>Engineers</li> <li>Geologists</li> <li>Artists of theater, ballet, cinema, radio and television and singers</li> <li>Sculptors</li> <li>Musicians</li> <li>Painters</li> <li>Auditors and Tax consultants</li> <li>Medical analysts; Surgeon doctors; Doctors on board ships; General practitioners; Dentists; Stomatologists; Physiatrists; Gastroenterologists; Ophthalmologists; Orthopaedists; ENT doctors; Pediatricians; Radiologists; and Doctors from other specialties.</li> <li>University professors.</li> <li>Psychologists.</li> <li>Liberal, technical and assimilated professions:</li> <li>Archaeologists;</li> <li>Biologists and specialists in life sciences;</li> <li>Consultancy and computer programming and activities related to information technology and computer science;</li> <li>Management and operation of computer equipment;</li> <li>Information service activities; Data processing, hosting and related activities; Web portals; and Other information service activities;</li> <li>News agency activities;</li> <li>Scientific research and development activities;</li> <li>Research and development on natural sciences and engineering;</li> <li>Research and development in biotechnology;</li> <li>Designers.</li> <li>Investors, directors and managers:</li> <li>Investors, directors and managers of companies promoting productive investment, provided that they are assigned to eligible projects and have concession contracts for tax benefits under the Investment Tax Code, approved by Decree-Law 249/2009 of 23 September; Senior managers of companies.</li></ul> </td> <td> <ul><li>General Manager and Executive Manager of Companies</li> <li>Directors of Administrative and Commercial Services</li> <li>Production and Specialty Services Directors</li> <li>Hotel, restaurant, trade and other service directors</li> <li>Experts in the physical sciences, mathematics, engineering and related techniques</li> <li>Doctors</li> <li>Dentists and stomatologists</li> <li>University and Higher Education Professors</li> <li>Information and Communication Technology (ICT) Experts</li> <li>Authors, journalists and linguists</li> <li>Creative and performing arts artists</li> <li>Intermediate science and engineering technicians and professions</li> <li>Information and Communication Technology Technicians</li> <li>Market-oriented farmers and skilled agricultural and livestock workers</li> <li>Skilled, market-oriented forest, fishing and hunting workers</li> <li>Skilled workers in industry, construction and craftsmen, including in particular skilled workers in metallurgy, metalworking, food processing, woodworking, clothing, crafts, printing, precision instrument manufacturing, jewelers, craftsmen, electrical workers and in electronics.</li> <li>Plant and machine operators and assembly workers, namely stationary and machine operators</li></ul> </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Corporate_tax_rate">Corporate tax rate</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=6" title="Edit section: Corporate tax rate"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The corporate tax rate applicable to companies in Portugal may vary, depending on which part of the Portuguese territory said companies are incorporated and domiciled.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <caption> </caption> <tbody><tr> <th>Type of entity </th> <th><a href="/wiki/Continental_Portugal" title="Continental Portugal">Portuguese mainland</a> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Portugal" title="Portugal"><img alt="Portugal" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/23px-Flag_of_Portugal.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/35px-Flag_of_Portugal.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/45px-Flag_of_Portugal.svg.png 2x" data-file-width="600" data-file-height="400" /></a></span></span> </th> <th><a href="/wiki/Madeira" title="Madeira">Autonomous Region of Madeira</a> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Madeira" title="Madeira"><img alt="Madeira" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Madeira.svg/23px-Flag_of_Madeira.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Madeira.svg/35px-Flag_of_Madeira.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Madeira.svg/45px-Flag_of_Madeira.svg.png 2x" data-file-width="1200" data-file-height="800" /></a></span></span> </th> <th><a href="/wiki/Azores" title="Azores">Autonomous Region of Azores</a> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Azores" title="Azores"><img alt="Azores" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Flag_of_the_Azores.svg/23px-Flag_of_the_Azores.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Flag_of_the_Azores.svg/35px-Flag_of_the_Azores.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6c/Flag_of_the_Azores.svg/45px-Flag_of_the_Azores.svg.png 2x" data-file-width="844" data-file-height="562" /></a></span></span> </th></tr> <tr> <td>Resident entities and permanent establishments of non-resident entities </td> <td>21% </td> <td>14.7% </td> <td>14.7% </td></tr> <tr> <td>Resident entities characterized as a small or medium enterprises, on the first € 25 000 of taxable profit </td> <td>17% </td> <td>11.9% </td> <td>11.9% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Madeira_International_Business_Centre">Madeira International Business Centre</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=7" title="Edit section: Madeira International Business Centre"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Companies incorporated and headquartered in Madeira can apply for an <a href="/wiki/International_Business_Centre_of_Madeira" title="International Business Centre of Madeira">International Business Centre</a> (MIBC) license and, granted that they comply with substance requirements, benefit from a corporate tax rate of 5% on the taxable profit derived from economic activities engaged with non-resident entities or entities duly licensed within the MIBC.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Value_added_tax">Value added tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=8" title="Edit section: Value added tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Mainland_Portugal">Mainland Portugal</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=9" title="Edit section: Mainland Portugal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Three different VAT rates apply: normal, intermediate and reduced. There is a general rate of 23% (normal rate) for luxury goods, <a href="/wiki/Ornamental_plant" title="Ornamental plant">decorative plants</a>, <a href="/wiki/Cut_flowers" title="Cut flowers">cut flowers</a>, utensils and other equipment for firefighting and fire prevention,<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> followed by a reduced rate of 13% for ordinary wine, spring, mineral, medicinal and carbonated water, and tickets for cultural events. This is followed by a further reduced rate of 6% on cereals, meat, shellfish, fruit, vegetables, and other essential foods, books, newspapers, medicines, passenger transport and hotel accommodation.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> In 2014, the government introduced the <i><a href="/w/index.php?title=Fatura_da_sorte&action=edit&redlink=1" class="new" title="Fatura da sorte (page does not exist)">fatura da sorte</a></i> ("Lucky bill"), a lottery of tax-free cash and luxury cars awarded among consumers with VAT bills. The goal is to bring into the <a href="/wiki/Formal_economy" class="mw-redirect" title="Formal economy">formal economy</a> the many unregistered and untaxed purchases.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (July 2019)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Madeira">Madeira</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=10" title="Edit section: Madeira"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The VAT rates in <a href="/wiki/Madeira" title="Madeira">Madeira</a> are 22% (normal rate), 12% (intermediate rate) and 5% (reduced rate).<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Azores">Azores</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=11" title="Edit section: Azores"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Azores" title="Azores">Azores</a> has lower applicable VAT rates of 16%, 9% and 4%.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> Businesses with revenue of less than 10,000 Euros per year are exempt from VAT. </p> <div class="mw-heading mw-heading2"><h2 id="Social_security_contributions">Social security contributions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=12" title="Edit section: Social security contributions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>All employment income is subject to social security contributions.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="General_Social_Security_Regime">General Social Security Regime</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=13" title="Edit section: General Social Security Regime"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable sortable"> <caption> </caption> <tbody><tr> <th>Type of Employee </th> <th>Contribution Supported by the Employer </th> <th>Contribution Supported by Employee </th> <th>Total Contributions </th></tr> <tr> <td>General Employee </td> <td>23.75% </td> <td>11% </td> <td>34.75% </td></tr> <tr> <td>Members Statutory Governing Bodies </td> <td>20.3% </td> <td>9.3% </td> <td>29.6% </td></tr> <tr> <td>Members Statutory Governing Bodies who exercise managing functions </td> <td>23.75% </td> <td>11% </td> <td>34.75% </td></tr> <tr> <td>Home workers </td> <td>20.3% </td> <td>9.3% </td> <td>29.6% </td></tr> <tr> <td>Professional Sportsmen </td> <td>22.3% </td> <td>11% </td> <td>33.3% </td></tr> <tr> <td>Very-Short Term Contract Worker </td> <td>26.1% </td> <td>- </td> <td>26.1% </td></tr> <tr> <td>Worker suspended (by agreement) for pre-retirement purposes </td> <td>18.3% </td> <td>8.6% </td> <td>26.9% </td></tr> <tr> <td>Workers who are 65 years old and have been working for 40 years </td> <td>17.3% </td> <td>8% </td> <td>25.3% </td></tr> <tr> <td>Working Invalidity Pensioner </td> <td>19.3% </td> <td>8.9% </td> <td>28.2% </td></tr> <tr> <td>Working Old Age Pensioner </td> <td>16.4% </td> <td>7.5% </td> <td>23.9% </td></tr> <tr> <td>Civil Servant Invalidity Pensioner </td> <td>20.4% </td> <td>9.2% </td> <td>29.6% </td></tr> <tr> <td>Civil Servant Old Age Pensioner </td> <td>17.5% </td> <td>7.8% </td> <td>25.3% </td></tr> <tr> <td>Farmers </td> <td>22.3% </td> <td>11% </td> <td>33.3% </td></tr> <tr> <td>Local and Near Shore Fishery Workers </td> <td rowspan="4">21% </td> <td rowspan="4">8% </td> <td rowspan="4">29% </td></tr> <tr> <td>Ship owners who are crew members </td></tr> <tr> <td>Maritime Species Catchers </td></tr> <tr> <td>On foot fishermen </td></tr> <tr> <td>Workers of Private Social Security Institutions </td> <td rowspan="2">22.3% </td> <td rowspan="2">11% </td> <td rowspan="2">33.3% </td></tr> <tr> <td>Workers of other non-profit entities </td></tr> <tr> <td>Contracted Civil Servants </td> <td>23.75% </td> <td>11% </td> <td>34.75% </td></tr> <tr> <td>Appointed Civil Servants </td> <td>18.6% </td> <td>11% </td> <td>29.6% </td></tr> <tr> <td>Domestic Workers without unemployment coverage </td> <td>18.9% </td> <td>9.4% </td> <td>28.3% </td></tr> <tr> <td>Domestic Workers with unemployment coverage </td> <td>22.3% </td> <td>11% </td> <td>33.3% </td></tr> <tr> <td>Deficient Workers with a working capacity below 80% </td> <td>11.9% </td> <td>11% </td> <td>22.9% </td></tr> <tr> <td>Religious Workers (with protection in sickness, parenthood, professional related diseases, invalidity, old age and death) </td> <td>19.7% </td> <td>8.6% </td> <td>28.3% </td></tr> <tr> <td>Religious Workers (with protection in invalidity, and death) </td> <td>16.2% </td> <td>7.6% </td> <td>23.8% </td></tr> <tr> <td><a href="/wiki/Portugal_telecom" class="mw-redirect" title="Portugal telecom">Portugal Telecom</a> workers who started their career with <a href="/wiki/CTT_Correios_de_Portugal,_S.A." class="mw-redirect" title="CTT Correios de Portugal, S.A.">CTT Correios de Portugal, S.A.</a> </td> <td>7.8% </td> <td>- </td> <td>7.8% </td></tr> <tr> <td>Young people on school vacations </td> <td>26.1% </td> <td>- </td> <td>26.1% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Closed_Social_Security_Regimes">Closed Social Security Regimes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=14" title="Edit section: Closed Social Security Regimes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable sortable"> <caption> </caption> <tbody><tr> <th>Type of Employee </th> <th>Contribution Supported by the Employer </th> <th>Contribution Supported by Employee </th> <th>Total Contributions </th></tr> <tr> <td>Teachers hired until 31 December 2005 not covered by Civil Servants Pension Fund </td> <td>21% </td> <td>8% </td> <td>29% </td></tr> <tr> <td>Teachers hired until 31 December 2005 working for private schools </td> <td>7.8% </td> <td>- </td> <td>7.8% </td></tr> <tr> <td>Foreign Teachers hired until 31 December 2005 who opted not to enroll with Civil Servants Pension Fund </td> <td>7.8% </td> <td>- </td> <td>7.8% </td></tr> <tr> <td>Teachers hired until 31 December 2005 working for public schools </td> <td>4.9% </td> <td>- </td> <td>4.9% </td></tr> <tr> <td>Non-specialized works of the Autonomous Region of Azores in the sectors of agriculture, forestry or cattle farming </td> <td>21% </td> <td>8% </td> <td>29% </td></tr> <tr> <td>Worker suspended (by agreement) for pre-retirement purposes with more than 37 years of contributions </td> <td>7% </td> <td>3% </td> <td>10% </td></tr> <tr> <td>Worker suspended (by agreement) for pre-retirement purposes with less than 37 years of contributions </td> <td>14.6% </td> <td>7% </td> <td>21.6% </td></tr> <tr> <td>Members of the <a href="/wiki/Portuguese_Armed_Forces" title="Portuguese Armed Forces">Armed Forces</a> in voluntary and contractual regime </td> <td>3% </td> <td>- </td> <td>3% </td></tr> <tr> <td>Specialized farmers </td> <td>23% </td> <td>9.5% </td> <td>32.5% </td></tr> <tr> <td>Non-specialized farmers </td> <td>21% </td> <td>8% </td> <td>29% </td></tr> <tr> <td>Specialized farmers of the Autonomous Region of Madeira </td> <td>20.5% </td> <td>8.5% </td> <td>29% </td></tr> <tr> <td>Non-specialized farmers of the Autonomous Region of Madeira </td> <td>18.1% </td> <td>6.9% </td> <td>25% </td></tr> <tr> <td>Banking workers formally covered by the Family Allowance Fund of the Baking Workers from profit entities </td> <td>23.6% </td> <td>3% </td> <td>26.6% </td></tr> <tr> <td>Banking workers formally covered by the Family Allowance Fund of the Baking Workers from non-profit entities </td> <td>22% </td> <td>3% </td> <td>25.4% </td></tr></tbody></table> <table class="wikitable"> <caption>Additional Contributions </caption> <tbody><tr> <th>Type of Employees </th> <th>Additional Contribution Supported by the Employer </th></tr> <tr> <td>Beneficiaries of the Social Security Special Fund for the Workers of the Whool Industry </td> <td>0.5% </td></tr> <tr> <td>Beneficiaries of the Special Fund for Insurance Brokers </td> <td>1% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Social_Security_Regime_for_Freelancers">Social Security Regime for Freelancers</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=15" title="Edit section: Social Security Regime for Freelancers"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable sortable"> <caption> </caption> <tbody><tr> <th>Freelancers </th> <th>Contributions Supported </th></tr> <tr> <td>Freelancers in general and their respective spouses, or equivalent, with whom they jointly do the freelancing activity on a regular basis. </td> <td>21.4% </td></tr> <tr> <td>Self-employed businessmen/businesswomen and holders of sole-proprietor of limited liability entity and their respective spouses, or equivalent, with whom they jointly do the freelancing activity on a regular basis </td> <td>25.2% </td></tr> <tr> <td>Hiring entity from which the freelancer obtains more than 80% of his income. </td> <td>10% </td></tr> <tr> <td>Hiring entity in other situations. </td> <td>7% </td></tr> <tr> <td>Notaries who, on 31 December 2010, were covered by the freelancers' regime and opted for the maintenance of the Civil Servants' regime. </td> <td>2.7% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Voluntary_Social_Security_Insurance_Scheme">Voluntary Social Security Insurance Scheme</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=16" title="Edit section: Voluntary Social Security Insurance Scheme"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable sortable"> <caption> </caption> <tbody><tr> <th>People Covered by the Voluntary Social Security Scheme </th> <th>Contributions Supported </th></tr> <tr> <td>General Situations </td> <td rowspan="4">26.9% </td></tr> <tr> <td>Cooperation Agents </td></tr> <tr> <td>High Performance Sportsmen </td></tr> <tr> <td>Crew Members of ships registered in the <a href="/wiki/International_Business_Centre_of_Madeira" title="International Business Centre of Madeira">Madeira's International Shipping Registry</a> </td></tr> <tr> <td>National Maritime Workers and Watchmen who perform their job in ships owned by foreign companies </td> <td rowspan="3">29.6% </td></tr> <tr> <td>National Maritime Workers and Watchmen who perform their job in ships owned by common fishing companies </td></tr> <tr> <td>Research Fellows </td></tr> <tr> <td>Voluntary Firefighters </td> <td rowspan="2">27.4% </td></tr> <tr> <td>Social Voluntaries </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=17" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Economy_of_Portugal" title="Economy of Portugal">Economy of Portugal</a></li> <li><a href="/wiki/List_of_taxes_in_Portugal" title="List of taxes in Portugal">List of taxes in Portugal</a></li> <li><a href="/wiki/Portugal%27s_List_of_Tax_Havens" class="mw-redirect" title="Portugal's List of Tax Havens">Portugal's List of Tax Havens</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Portugal&action=edit&section=18" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.jornaldenegocios.pt/economia/financas-publicas/detalhe/carga-fiscal-foi-revista-em-baixa-mas-2018-continua-a-ser-recorde">"Carga fiscal foi revista em baixa, mas 2018 continua a ser recorde"</a>. <i>www.jornaldenegocios.pt</i> (in European Portuguese)<span class="reference-accessdate">. Retrieved <span class="nowrap">2019-11-15</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.jornaldenegocios.pt&rft.atitle=Carga+fiscal+foi+revista+em+baixa%2C+mas+2018+continua+a+ser+recorde&rft_id=https%3A%2F%2Fwww.jornaldenegocios.pt%2Feconomia%2Ffinancas-publicas%2Fdetalhe%2Fcarga-fiscal-foi-revista-em-baixa-mas-2018-continua-a-ser-recorde&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Portugal" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/portugal/individual/taxes-on-personal-income">"Portugal - Individual - Taxes on personal income"</a>. <i>taxsummaries.pwc.com</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">2021-02-05</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=info.portaldasfinancas.gov.pt&rft.atitle=C%C3%B3digo+Do+Imposto+Sobre+O+Rendimento+Das+Pessoas+Singulares&rft_id=https%3A%2F%2Finfo.portaldasfinancas.gov.pt%2Fpt%2Finformacao_fiscal%2Fcodigos_tributarios%2Fcirs_rep%2FPages%2Fcodigo-do-irs-indice.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Portugal" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://dre.pt/home/-/dre/460194/details/maximized">"Portaria 12/2010, 2010-01-07"</a>. <i>Diário da República Eletrónico</i> (in Portuguese)<span class="reference-accessdate">. Retrieved <span class="nowrap">2021-02-05</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Di%C3%A1rio+da+Rep%C3%BAblica+Eletr%C3%B3nico&rft.atitle=Portaria+12%2F2010%2C+2010-01-07&rft_id=https%3A%2F%2Fdre.pt%2Fhome%2F-%2Fdre%2F460194%2Fdetails%2Fmaximized&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Portugal" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://dre.pt/home/-/dre/123407856/details/maximized">"Portaria 230/2019, 2019-07-23"</a>. <i>Diário da República Eletrónico</i> (in Portuguese)<span class="reference-accessdate">. Retrieved <span class="nowrap">2021-02-05</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Di%C3%A1rio+da+Rep%C3%BAblica+Eletr%C3%B3nico&rft.atitle=Portaria+230%2F2019%2C+2019-07-23&rft_id=https%3A%2F%2Fdre.pt%2Fhome%2F-%2Fdre%2F123407856%2Fdetails%2Fmaximized&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Portugal" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPricewaterhouseCoopers" class="citation web cs1 cs1-prop-foreign-lang-source">PricewaterhouseCoopers. <a rel="nofollow" class="external text" href="https://www.pwc.pt/pt/pwcinforfisco/guia-fiscal/2023/irc.html">"Guia Fiscal 2023 – IRC"</a>. <i>PwC</i> (in European Portuguese)<span class="reference-accessdate">. Retrieved <span class="nowrap">2023-11-08</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=PwC&rft.atitle=Guia+Fiscal+2023+%E2%80%93+IRC&rft.au=PricewaterhouseCoopers&rft_id=https%3A%2F%2Fwww.pwc.pt%2Fpt%2Fpwcinforfisco%2Fguia-fiscal%2F2023%2Firc.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Portugal" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://mcs.pt/corporate-services/mibc/">"Madeira International Business Center - MCS"</a><span class="reference-accessdate">. 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Retrieved <span class="nowrap">2018-12-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Economias&rft.atitle=Taxa+de+IVA+na+Madeira&rft_id=http%3A%2F%2Fwww.economias.pt%2Ftaxa-de-iva-na-madeira%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Portugal" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.expatica.com/pt/finance/taxes/guide-to-taxes-in-portugal-105742/">"The tax system in Portugal"</a>. <i>Expatica</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">2022-09-27</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=PwC&rft.atitle=IVA&rft.au=PricewaterhouseCoopers&rft_id=https%3A%2F%2Fwww.pwc.pt%2Fpt%2Fpwcinforfisco%2Fguia-fiscal%2F2021%2Fiva.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Portugal" class="Z3988"></span></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.seg-social.pt/documents/10152/16175054/Taxas_Contributivas_2019.pdf/5ea23f5f-e7c4-400f-958b-4ff12c41ca0e">"Taxas Contributivas"</a>. <i>Segurança Social</i><span class="reference-accessdate">. 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href="/wiki/Lusitanians" title="Lusitanians">Lusitanians</a></li> <li><a href="/wiki/Lusitania" title="Lusitania">Lusitania</a></li> <li><a href="/wiki/Gallaecia" title="Gallaecia">Gallaecia</a></li> <li><a href="/wiki/Hispania" title="Hispania">Hispania</a></li> <li><a href="/wiki/Suebi" title="Suebi">Suebi</a></li> <li><a href="/wiki/Buri_tribe" title="Buri tribe">Buri</a></li> <li><a href="/wiki/Visigoths" title="Visigoths">Visigoths</a></li> <li><a href="/wiki/Al-Andalus" title="Al-Andalus">Al-Andalus</a></li> <li><a href="/wiki/County_of_Portugal" title="County of Portugal">County of Portugal</a></li> <li><a href="/wiki/Treaty_of_Zamora" title="Treaty of Zamora">Treaty of Zamora</a></li> <li><i><a href="/wiki/Manifestis_Probatum" title="Manifestis Probatum">Manifestis Probatum</a></i></li> <li><a href="/wiki/Kingdom_of_Portugal" title="Kingdom of Portugal">Kingdom of Portugal</a></li> <li><a href="/wiki/List_of_Portuguese_monarchs" title="List of Portuguese monarchs">Monarchs</a></li> <li><a href="/wiki/1383%E2%80%931385_Portuguese_interregnum" title="1383–1385 Portuguese interregnum">1383–1385 interregnum</a></li> <li><a href="/wiki/Treaty_of_Windsor_(1386)" title="Treaty of Windsor (1386)">Treaty of Windsor</a></li> <li><a href="/wiki/Portugal_in_the_Middle_Ages" title="Portugal in the Middle Ages">Consolidation</a></li> <li><a href="/wiki/History_of_Portugal_(1415%E2%80%931578)" title="History of Portugal (1415–1578)">Portuguese golden age</a></li> <li><a href="/wiki/Portuguese_Empire" title="Portuguese Empire">Empire</a></li> <li><a href="/wiki/Portuguese_Renaissance" title="Portuguese Renaissance">Renaissance</a></li> <li><a href="/wiki/Treaty_of_Tordesillas" title="Treaty of Tordesillas">Treaty of Tordesillas</a></li> <li><a href="/wiki/Iberian_Union" title="Iberian Union">Iberian Union</a></li> <li><a href="/wiki/Portuguese_Restoration_War" title="Portuguese Restoration War">Restoration War</a></li> <li><a href="/wiki/1755_Lisbon_earthquake" title="1755 Lisbon earthquake">1755 Lisbon earthquake</a></li> <li><a href="/wiki/1761_Lisbon_earthquake" title="1761 Lisbon earthquake">1761 Lisbon earthquake</a></li> <li><a href="/wiki/History_of_Portugal_(1777%E2%80%931834)" title="History of Portugal (1777–1834)">History of Portugal (1777–1834)</a></li> <li><a href="/wiki/Peninsular_War" title="Peninsular War">Peninsular War</a></li> <li><a href="/wiki/United_Kingdom_of_Portugal,_Brazil_and_the_Algarves" title="United Kingdom of Portugal, Brazil and the Algarves">United Kingdom of Portugal, Brazil and the Algarves</a></li> <li><a href="/wiki/Liberal_Revolution_of_1820" title="Liberal Revolution of 1820">Liberal Revolution</a></li> <li><a href="/wiki/Liberal_Wars" title="Liberal Wars">Liberal Wars</a></li> <li><a href="/wiki/History_of_Portugal_(1834%E2%80%931910)" title="History of Portugal (1834–1910)">Constitutional monarchy</a></li> <li><a href="/wiki/5_October_1910_revolution" title="5 October 1910 revolution">Republican Revolution</a></li> <li><a href="/wiki/First_Portuguese_Republic" title="First Portuguese Republic">First Republic</a></li> <li><a href="/wiki/Portugal_during_World_War_I" title="Portugal during World War I">World War I</a></li> <li><a href="/wiki/28_May_1926_coup_d%27%C3%A9tat" title="28 May 1926 coup d'état">28 de Maio</a></li> <li><a href="/wiki/Estado_Novo_(Portugal)" title="Estado Novo (Portugal)">Estado Novo</a></li> <li><a href="/wiki/Portuguese_Colonial_War" title="Portuguese Colonial War">Overseas War</a></li> <li><a href="/wiki/Carnation_Revolution" title="Carnation Revolution">Carnation Revolution</a></li> <li><a href="/wiki/Third_Portuguese_Republic" title="Third Portuguese Republic">Third Republic</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">By topic</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economic_history_of_Portugal" title="Economic history of Portugal">Economy</a></li> <li><a href="/wiki/Military_history_of_Portugal" title="Military history of Portugal">Military</a></li> <li><a href="/wiki/Music_history_of_Portugal" title="Music history of Portugal">Music</a></li> <li><a href="/wiki/History_of_Portuguese" title="History of Portuguese">Language</a></li></ul> </div></td></tr></tbody></table><div></div></td><td class="noviewer navbox-image" rowspan="5" style="width:1px;padding:0 0 0 2px"><div><span typeof="mw:File"><a href="/wiki/Portugal" title="Portugal"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/86/Portuguese_shield.svg/80px-Portuguese_shield.svg.png" decoding="async" width="80" height="93" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/86/Portuguese_shield.svg/120px-Portuguese_shield.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/86/Portuguese_shield.svg/160px-Portuguese_shield.svg.png 2x" data-file-width="293" data-file-height="342" /></a></span></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Geography_of_Portugal" title="Geography of Portugal">Geography</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_cities_in_Portugal" title="List of cities in Portugal">Cities</a></li> <li><a href="/wiki/List_of_mountains_in_Portugal" title="List of mountains in Portugal">Mountains</a></li> <li><a href="/wiki/Iberian_Peninsula" title="Iberian Peninsula">Iberian Peninsula</a></li> <li><a href="/wiki/List_of_islands_of_Portugal" title="List of islands of Portugal">Islands</a></li> <li><a href="/wiki/List_of_lakes_of_Portugal" title="List of lakes of Portugal">Lakes</a></li> <li><a href="/wiki/Administrative_divisions_of_Portugal" title="Administrative divisions of Portugal">Regions</a></li> <li><a href="/wiki/List_of_rivers_of_Portugal" title="List of rivers of Portugal">Rivers</a></li> <li><a href="/wiki/List_of_earthquakes_in_Portugal" title="List of earthquakes in Portugal">Earthquakes</a></li> <li><a href="/wiki/List_of_volcanoes_in_Portugal" title="List of volcanoes in Portugal">Volcanoes</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Politics_of_Portugal" title="Politics of Portugal">Politics</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Administrative_divisions_of_Portugal" title="Administrative divisions of Portugal">Administrative divisions</a></li> <li><a href="/wiki/Constitution_of_Portugal" title="Constitution of Portugal">Constitution</a></li> <li><a href="/wiki/Elections_in_Portugal" title="Elections in Portugal">Elections</a></li> <li><a href="/wiki/Foreign_relations_of_Portugal" title="Foreign relations of Portugal">Foreign relations</a></li> <li><a href="/wiki/Government_of_Portugal" title="Government of Portugal">Government</a></li> <li><a href="/wiki/Judiciary_of_Portugal" title="Judiciary of Portugal">Judiciary</a></li> <li><a href="/wiki/Law_of_Portugal" title="Law of Portugal">Law</a></li> <li><a href="/wiki/Law_enforcement_in_Portugal" title="Law enforcement in Portugal">Law enforcement</a></li> <li><a href="/wiki/Human_rights_in_Portugal" title="Human rights in Portugal">Human rights</a> <ul><li><a href="/wiki/LGBT_rights_in_Portugal" class="mw-redirect" title="LGBT rights in Portugal">LGBT</a></li></ul></li> <li><a href="/wiki/Portuguese_Armed_Forces" title="Portuguese Armed Forces">Military</a></li> <li><a href="/wiki/Assembly_of_the_Republic_(Portugal)" title="Assembly of the Republic (Portugal)">Parliament</a></li> <li><a href="/wiki/List_of_political_parties_in_Portugal" title="List of political parties in Portugal">Political parties</a></li> <li><a href="/wiki/President_of_Portugal" title="President of Portugal">President</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Economy_of_Portugal" title="Economy of Portugal">Economy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agriculture_in_Portugal" title="Agriculture in Portugal">Agriculture</a></li> <li><a href="/wiki/Banco_de_Portugal" title="Banco de Portugal">Central bank</a></li> <li><a href="/wiki/Economic_history_of_Portugal" title="Economic history of Portugal">Economic history</a></li> <li><a href="/wiki/Energy_in_Portugal" title="Energy in Portugal">Energy</a></li> <li><a href="/wiki/Exclusive_economic_zone_of_Portugal" title="Exclusive economic zone of Portugal">Exclusive Economic Zone <span style="font-size:85%;">(EEZ)</span></a></li> <li><a href="/wiki/Fishing_in_Portugal" class="mw-redirect" title="Fishing in Portugal">Fishing</a></li> <li><a href="/wiki/Mining_in_Portugal" title="Mining in Portugal">Mining</a></li> <li><a href="/wiki/Science_and_technology_in_Portugal" title="Science and technology in Portugal">Science and technology</a></li> <li><a href="/wiki/Euronext_Lisbon" title="Euronext Lisbon">Stock Exchange</a></li> <li><a href="/wiki/Telecommunications_in_Portugal" title="Telecommunications in Portugal">Telecommunications</a></li> <li><a href="/wiki/Tourism_in_Portugal" title="Tourism in Portugal">Tourism</a></li> <li><a href="/wiki/Transport_in_Portugal" title="Transport in Portugal">Transport</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Society_of_Portugal" title="Category:Society of Portugal">Society</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Crime_in_Portugal" title="Crime in Portugal">Crime</a></li> <li><a href="/wiki/Demographics_of_Portugal" title="Demographics of Portugal">Demographics</a></li> <li><a href="/wiki/Drug_policy_of_Portugal" title="Drug policy of Portugal">Drug policy</a></li> <li><a href="/wiki/Education_in_Portugal" title="Education in Portugal">Education</a></li> <li><a href="/wiki/Health_in_Portugal" title="Health in Portugal">Health</a></li> <li><a href="/wiki/Homelessness_in_Portugal" title="Homelessness in Portugal">Homelessness</a></li> <li><a href="/wiki/Housing_in_Portugal" title="Housing in Portugal">Housing</a></li> <li><a href="/wiki/Immigration_to_Portugal" title="Immigration to Portugal">Immigration</a></li> <li><a href="/wiki/Languages_of_Portugal" title="Languages of Portugal">Languages</a></li> <li><a href="/wiki/Naturism_in_Portugal" title="Naturism in Portugal">Naturism</a></li> <li><a href="/wiki/Portuguese_people" title="Portuguese people">People</a></li> <li><a href="/wiki/Poverty_in_Portugal" class="mw-redirect" title="Poverty in Portugal">Poverty</a></li> <li><a href="/wiki/Prostitution_in_Portugal" title="Prostitution in Portugal">Prostitution</a></li> <li><a href="/wiki/Time_in_Portugal" title="Time in Portugal">Time</a></li> <li><a href="/wiki/Women_in_Portugal" title="Women in Portugal">Women</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Culture_of_Portugal" title="Culture of Portugal">Culture</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Portuguese_architecture" title="Portuguese architecture">Architecture</a></li> <li><a href="/wiki/Cinema_of_Portugal" title="Cinema of Portugal">Cinema</a></li> <li><a href="/wiki/Portuguese_cuisine" title="Portuguese cuisine">Cuisine</a> <ul><li><a href="/wiki/Portuguese_wine" title="Portuguese wine">Wine</a></li></ul></li> <li><a href="/wiki/Portuguese_literature" title="Portuguese literature">Literature</a></li> <li><a href="/wiki/Mass_media_in_Portugal" title="Mass media in Portugal">Media</a></li> <li><a href="/wiki/List_of_national_monuments_of_Portugal" title="List of national monuments of Portugal">Monuments</a></li> <li><a href="/wiki/Music_of_Portugal" title="Music of Portugal">Music</a></li> <li><a href="/wiki/Public_holidays_in_Portugal" title="Public holidays in Portugal">Public holidays</a></li> <li><a href="/wiki/Religion_in_Portugal" title="Religion in Portugal">Religion</a></li> <li><a href="/wiki/Sport_in_Portugal" title="Sport in Portugal">Sport</a></li> <li><a href="/wiki/National_symbols_of_Portugal" title="National symbols of Portugal">Symbols</a></li> <li><a href="/wiki/List_of_World_Heritage_Sites_in_Portugal" title="List of World Heritage Sites in Portugal">World Heritage Sites</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><td class="navbox-abovebelow" colspan="3" style="font-weight:bold;"><div><div style="margin-bottom:-0.4em;"><ul><li><span class="nobold"><a href="/wiki/Outline_of_Portugal" title="Outline of Portugal">Outline</a></span></li><li><span class="nobold"><a href="/wiki/Index_of_Portugal-related_articles" title="Index of Portugal-related articles">Index</a></span></li></ul></div> <ul><li><a href="/wiki/Category:Portugal" title="Category:Portugal">Category</a></li> <li><a href="/wiki/Portal:Portugal" title="Portal:Portugal">Portal</a></li></ul></div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Europe" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Europe_topic" title="Template:Europe topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Europe_topic" title="Template talk:Europe topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Europe_topic" title="Special:EditPage/Template:Europe topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Europe" style="font-size:114%;margin:0 4em">Taxation in Europe</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sovereign states</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Andorra" title="Taxation in Andorra">Andorra</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Austria" title="Taxation in Austria">Austria</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/w/index.php?title=Taxation_in_Belarus&action=edit&redlink=1" class="new" title="Taxation in Belarus (page does not exist)">Belarus</a></li> <li><a href="/wiki/Taxation_in_Belgium" title="Taxation in Belgium">Belgium</a></li> <li><a href="/wiki/Taxation_in_Bosnia_and_Herzegovina" title="Taxation in Bosnia and Herzegovina">Bosnia and Herzegovina</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/wiki/Taxation_in_the_Czech_Republic" title="Taxation in the Czech Republic">Czech Republic</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Estonia" title="Taxation in Estonia">Estonia</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hungary" title="Taxation in Hungary">Hungary</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li class="mw-empty-elt"></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Latvia" title="Taxation in Latvia">Latvia</a></li> <li><a href="/wiki/Taxation_in_Liechtenstein" class="mw-redirect" title="Taxation in Liechtenstein">Liechtenstein</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Luxembourg" title="Taxation in Luxembourg">Luxembourg</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/w/index.php?title=Taxation_in_Moldova&action=edit&redlink=1" class="new" title="Taxation in Moldova (page does not exist)">Moldova</a></li> <li><a href="/w/index.php?title=Taxation_in_Monaco&action=edit&redlink=1" class="new" title="Taxation in Monaco (page does not exist)">Monaco</a></li> <li><a href="/wiki/Taxation_in_Montenegro" class="mw-redirect" title="Taxation in Montenegro">Montenegro</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/w/index.php?title=Taxation_in_North_Macedonia&action=edit&redlink=1" class="new" title="Taxation in North Macedonia (page does not exist)">North Macedonia</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a class="mw-selflink selflink">Portugal</a></li> <li><a href="/w/index.php?title=Taxation_in_Romania&action=edit&redlink=1" class="new" title="Taxation in Romania (page does not exist)">Romania</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_San_Marino&action=edit&redlink=1" class="new" title="Taxation in San Marino (page does not exist)">San Marino</a></li> <li><a href="/wiki/Taxation_in_Serbia" title="Taxation in Serbia">Serbia</a></li> <li><a href="/wiki/Taxation_in_Slovakia" title="Taxation in Slovakia">Slovakia</a></li> <li><a href="/w/index.php?title=Taxation_in_Slovenia&action=edit&redlink=1" class="new" title="Taxation in Slovenia (page does not exist)">Slovenia</a></li> <li><a href="/wiki/Taxation_in_Spain" title="Taxation in Spain">Spain</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/wiki/Taxation_in_Ukraine" title="Taxation in Ukraine">Ukraine</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">States with limited<br />recognition</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Abkhazia&action=edit&redlink=1" class="new" title="Taxation in Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=Taxation_in_Kosovo&action=edit&redlink=1" class="new" title="Taxation in Kosovo (page does not exist)">Kosovo</a></li> <li><a href="/w/index.php?title=Taxation_in_Northern_Cyprus&action=edit&redlink=1" class="new" title="Taxation in Northern Cyprus (page does not exist)">Northern Cyprus</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Ossetia&action=edit&redlink=1" class="new" title="Taxation in South Ossetia (page does not exist)">South Ossetia</a></li> <li><a href="/w/index.php?title=Taxation_in_Transnistria&action=edit&redlink=1" class="new" title="Taxation in Transnistria (page does not exist)">Transnistria</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Dependencies and<br />other entities</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_%C3%85land&action=edit&redlink=1" class="new" title="Taxation in Åland (page does not exist)">Åland</a></li> <li><a href="/wiki/Taxation_in_the_Faroe_Islands" title="Taxation in the Faroe Islands">Faroe Islands</a></li> <li><a href="/wiki/Taxation_in_Gibraltar" title="Taxation in Gibraltar">Gibraltar</a></li> <li><a href="/w/index.php?title=Taxation_in_Guernsey&action=edit&redlink=1" class="new" title="Taxation in Guernsey (page does not exist)">Guernsey</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Isle_of_Man&action=edit&redlink=1" class="new" title="Taxation in the Isle of Man (page does not exist)">Isle of Man</a></li> <li><a href="/wiki/Taxation_in_Jersey" title="Taxation in Jersey">Jersey</a></li> <li><a href="/w/index.php?title=Taxation_in_Svalbard&action=edit&redlink=1" class="new" title="Taxation in Svalbard (page does not exist)">Svalbard</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other entities</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_the_European_Union" class="mw-redirect" title="Taxation in the European Union">European Union</a></li></ul> </div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" 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