Nexia internacional

20/01/2026
Notice No. 1/2026/1 was published in the Portuguese Official Gazette, making public the entry into force of the new Convention between the Portuguese Republic and the United Kingdom of Great Britain and Northern Ireland for the Elimination of Double Taxation with respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance. The Convention was signed in London on 15 September 2025, approved by Resolution of the Assembly of the Republic No. 206-A/2025 and ratified by Presidential Decree No. 124-A/2025, both dated 29 December 2025.

19/12/2025
In this context, Order No. 158/2025-XXV, issued by the Secretary of State for Tax Affairs, has been published, introducing an exceptional extension of the deadline for the first filing of Model Return 62 under the GMTR.

17/11/2025
Law No. 64/2025 of November 7, published in the Official Gazette, makes a significant amendment to the Corporate Income Tax Code (CIT Code), revising downwards the general rates applicable to taxable income.The amendment concerns Article 87 of the CIRC, introducing a phased schedule for reducing rates, with an effective impact from 2026 onwards.

05/09/2025
The Ordinance no. 292/2025/1, of 5 September, was published in the Official Gazette, amending Ordinance no. 150/2004, of 13 February, regarding the list of countries, territories or regions with a clearly more favourable tax regime (commonly referred to as the “tax haven” blacklist).

04/09/2025
The Portaria n.º 290/2025/1, approving the Registration Declaration – Model 62, was recently published in the Diário da República, in accordance with Law n.º 41/2024, of 8 November, which introduced the Global Minimum Tax Regime (RIMG) in Portugal.

26/08/2025
Digital content creators have increased their global relevance in recent years. Their impact continues to grow, with significant growth expected in a near future.

17/03/2025
The 2024 State Budget Law introduced a significant shift in the Portuguese fiscal landscape, marking the end of the Non-Habitual Resident (NHR) regime.

17/03/2025
The Decree-Law No. 13/2025, of March 6, was recently published in the Official Gazette, introducing two significant changes to the Personal Income Tax (PIT) Code.

15/01/2025
The recently published Ordinance No. 352/2024/1, of December 23, establishes the regulations for the IFICI regime