Portugal Withholding tax rates
Portugal Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The final withholding taxes Portugal levies on Portuguese-source payments to non-resident entities without a permanent establishment - dividends, interest and royalties - each at its domestic statutory IRC rate before any double-tax treaty relief. Governed by the Corporate Income Tax Code (CIRC, artigos 87.o and 94.o) and administered by the Autoridade Tributaria e Aduaneira.
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| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Codigo do IRC, artigo 87.o n.o 4 (Autoridade Tributaria, texto consolidado): 'Tratando-se de rendimentos de entidades que nao tenham sede nem direccao efectiva em territorio portugues e ai nao possuam estabelecimento estavel ao qual os mesmos sejam imputaveis, a taxa do IRC e de 25%' ('In the case of income of entities that have neither their head office nor effective management in Portuguese territory and have no permanent establishment there to which that income is attributable, the IRC rate is 25%'); withholding mechanics and definitive character per artigo 94.o n.o 3 b) and n.o 5. |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Portugal applies one headline 25% final withholding rate to dividends, interest and royalties paid to non-resident entities (artigo 87.o n.o 4 CIRC, applied as a definitive retention under artigo 94.o n.o 3 b) and n.o 5), but a 35% rate displaces it for capital income (dividends and interest) paid to entities domiciled in a jurisdiction on Portugal's blacklist of clearly more favourable tax regimes (artigo 87.o n.o 4 alinea i)) or paid into accounts held for unidentified third parties (alinea h)). A caller wanting a number must name the payment type and the recipient's jurisdiction; read withholding_rates rather than expecting a headline figure. This record covers corporate (IRC) recipients; payments to non-resident individuals fall under the personal income tax code (CIRS taxas liberatorias) at different rates and are not served here. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax treaty can reduce any of them, often substantially, and whether relief applies depends on the recipient's residence, beneficial ownership and treaty conditions (in Portugal, advance relief also requires the RFI certification forms). We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Domestic law also implements the EU Parent-Subsidiary Directive (artigo 14.o n.o 3 CIRC: dividends to a >=10% EU/EEA parent held one year are exempt) and the EU Interest and Royalties Directive (artigo 14.o n.o 12-13: interest and royalties to a 25%-associated EU company held two years are exempt), so many intra-EU payments bear no Portuguese withholding at all. NO SERIES EFFECTIVE DATE IS SERVED: the Autoridade Tributaria consolidated text states the current rates but does not date the last change to the n.o 4 rates themselves (the article's most recent amendments - Lei n.o 64/2025, Lei n.o 45-A/2024, Lei n.o 82/2023 - touched other numbers), and we do not supply a commencement date from memory.
Get it programmatically
curl https://euroref.dev/v1/pt/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/pt/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/pt/withholding-taxOther Portugal series: Policy Rate (ECB Deposit Facility Rate) · Value Added Tax (Imposto sobre o Valor Acrescentado - IVA) · VAT registration threshold · minimum wage · Public Holidays (Feriados obrigatorios) · inflation rate (CPI) · corporate tax rate · income tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (juros legais)
The same figure elsewhere: Romania · Serbia · Slovakia · Slovenia · Spain · all 34