Are you a tax adviser?

No. Audrey Marques is a consultant in company formation and setup in Portugal, not a tax adviser, accountant or lawyer. On taxation, my role is to understand your needs and connect you with a partner tax adviser who provides the regulated analysis of your case.

What is the IRC rate in Portugal in 2026?

The general IRC (corporate income tax) rate is 19% in 2026, with a reduced 15% rate for SMEs on the first €50,000 of taxable profit. The exact calculation depends on your situation and falls to the partner tax adviser and Contabilista Certificado.

What is the IVA (VAT) rate?

The standard IVA rate is 23%. A small-business exemption exists below certain turnover thresholds, and the OSS scheme frames intra-EU sales for e-commerce. The precise terms depend on your activity.

Can retirees benefit from IFICI?

No. The IFICI (nicknamed “NHR 2.0”) excludes retirees and their foreign pensions: that is the major change from the former NHR. A private pension is in principle taxed under the Portuguese IRS scale, while a public pension remains taxed in France (1971 treaty). For your case, a partner tax adviser is essential.

Do you need a resident manager in Portugal?

No, it is not a legal requirement, that is a widespread myth. The real issue is not the manager's residence but where the company is actually run, which can create a tax reclassification risk in France. This must be handled case by case with a tax adviser.

How do you avoid double taxation between France and Portugal?

The 1971 France-Portugal tax treaty allocates taxing rights by type of income. There is no single rule: the answer depends on your tax residence and the nature of your income. I connect you with a partner tax adviser for a personalised analysis.

Partner network · Taxation

Your taxation in Portugal,guided to the right tax adviser

I am not a tax adviser, and I will never claim to be one. I am a consultant in company formation and setup. On taxation, my role is to listen to your needs (IFICI, personal taxation, structuring, IRC, IVA, double taxation) and connect you with the partner tax adviser suited to your situation. You keep one trusted point of contact to coordinate everything.

Book a free assessment See the tax topics

75+ entrepreneurs supported since 2025 · Lisbon, Portugal

The framing, plainly

An introduction, not tax advice

International taxation is a sensitive matter: poor structuring can be costly, both in tax and in audit risk. That is why I do not give personalised tax advice. I clarify your needs, explain the key principles in accurate Portuguese terminology, then connect you with a partner tax adviser who provides the regulated analysis of your case.

Common tax topics

What comes up most often

An honest overview of the 2026 notions and figures, in Portuguese terminology. These are orders of magnitude, not an analysis of your case: it is the partner tax adviser who quantifies your specific situation.

IRC, corporate income tax: General rate of 19% in 2026, with a reduced 15% rate for SMEs on the first €50,000 of taxable profit. The detail depends on your Lda's regime and its results.
IVA, Portuguese VAT: Standard rate of 23%. A small-business exemption applies below certain turnover thresholds; the OSS scheme frames intra-EU sales for e-commerce. Reporting obligations are recurring.
IFICI (formerly “NHR 2.0”): Incentive regime reserved for active, qualified profiles (researchers, highly qualified professions, startups, R&D). Retirees and their foreign pensions are excluded. The application is due before 15 January.Read the IFICI 2026 guide
Tool, IFICI eligibility test: A free 6-question test to see whether the IFICI applies to you, retirees and freelancers included. An honest result instantly on screen, no sign-up.Take the eligibility test
Personal taxation (IRS): Salaries, dividends, pensions, self-employed income: taxation depends on your tax residence and the 1971 France-Portugal treaty. A partner tax adviser quantifies the before/after of relocating.
France-Portugal double taxation: The 1971 treaty allocates taxing rights between the two countries by type of income. Avoiding double taxation requires a case-by-case reading, not a general rule.
French reclassification risk: Running a Portuguese company from France can create a tax reclassification risk (place of effective management, permanent establishment). The real issue is not the registered address but where decisions are actually made.Portuguese company & living in France

How I connect you

A clear path to the right specialist

No black box: at each step you know who does what. I remain your point of contact to coordinate company formation, accounting and taxation.

We listen to your needs

During the free first conversation, we frame your project and the tax topics that actually concern it (structuring, IFICI, personal taxation, cross-border VAT, double taxation).

We qualify the issue

I explain the key principles so you arrive prepared, and I identify the right adviser profile: corporate taxation, personal taxation, or both.

I make the introduction

I direct you to the partner tax adviser suited to your situation, who provides the regulated, personalised analysis. I facilitate the first contact and the sharing of documents.

I coordinate everything

Company formation, partner Contabilista Certificado for accounting, tax adviser for advice: I make sure it all fits together, so you don't manage several contacts alone.

Frequently asked questions

What people ask me about taxation

Are you a tax adviser?: No. Audrey Marques is a consultant in company formation and setup in Portugal, not a tax adviser, accountant or lawyer. On taxation, my role is to understand your needs and connect you with a partner tax adviser who provides the regulated analysis of your case.
What is the IRC rate in Portugal in 2026?: The general IRC (corporate income tax) rate is 19% in 2026, with a reduced 15% rate for SMEs on the first €50,000 of taxable profit. The exact calculation depends on your situation and falls to the partner tax adviser and Contabilista Certificado.
What is the IVA (VAT) rate?: The standard IVA rate is 23%. A small-business exemption exists below certain turnover thresholds, and the OSS scheme frames intra-EU sales for e-commerce. The precise terms depend on your activity.
Can retirees benefit from IFICI?: No. The IFICI (nicknamed “NHR 2.0”) excludes retirees and their foreign pensions: that is the major change from the former NHR. A private pension is in principle taxed under the Portuguese IRS scale, while a public pension remains taxed in France (1971 treaty). For your case, a partner tax adviser is essential.
Do you need a resident manager in Portugal?: No, it is not a legal requirement, that is a widespread myth. The real issue is not the manager's residence but where the company is actually run, which can create a tax reclassification risk in France. This must be handled case by case with a tax adviser.
How do you avoid double taxation between France and Portugal?: The 1971 France-Portugal tax treaty allocates taxing rights by type of income. There is no single rule: the answer depends on your tax residence and the nature of your income. I connect you with a partner tax adviser for a personalised analysis.

Disclaimer

This page is for information only and does not constitute personalised tax, legal or accounting advice. Business Portugal is not a tax practice: we make introductions to partner tax advisers. The figures quoted are current as of 2026 and subject to change with each Finance Act (Orçamento do Estado). Your situation depends on your individual case and on the 1971 France-Portugal tax treaty. For an analysis of your project, book a meeting.

Let's talk about your taxation

A first free conversation, with no commitment, to frame your tax issues and direct you to the right partner tax adviser. We look at your situation, identify the right contact, and move forward together.

Book a free assessment

No commitment · Introduction · Lisbon, Portugal