Lowtax Network

Back To Top

Your Lowtax Account

Portugal: Domestic Taxation

Capital Gains Tax on the Sale of Shares

In Portugal capital gains are taxed as corporate income. A Madeira holding company pays the Portuguese corporate income tax rate of 25% on any profits made on the disposal of its shares in a foreign subsidiary unless those profits are re-invested in shareholdings in other corporations within 3 years of their realization ("roll over relief").



Back to Portugal Index »