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TELLES About Tax is a publication by TELLES that analyses the main trends and developments in taxation in Portugal.
The November 2025 edition focuses on topics of legal relevance and practical importance:
(i) The waiver of the third IRC (Corporate Income Tax) payment, which presents an opportunity for companies to align their tax obligations with the financial year and should be considered a legitimate tax management strategy.
(ii) The introduction of the VAT group scheme into national law.
(iii) The reduction of the corporation tax rate.
(iv) The amendment to the Tax Benefits Statute regarding the tax incentive for salary increases.
The new Convention for the Avoidance of Double Taxation between Portugal and the United Kingdom, which is intended to replace the current convention, is also analysed. It should be noted that this new convention will only come into effect once the ratification process has been completed by both states.
Read the full analysis in TELLES About Tax | Nov 2025 to keep up with the most relevant tax-related developments.
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