iCalculator™ PT - Portugal Capital Gains Tax Calculator 2024
The Portugal Capital Gains Tax Calculator is for residents and non-residents who have accrued income from capital gains in Portugal.
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How to calculate Capital Gains Tax in Portugal
You can calculate Capital Gains Tax in Portugal for individuals and corporations (companies) by multiplying the capital gains acrued by the appropriate capital gains tax rate. We have included the Capital Gains Tax formula for Portugal so that you can calculate the capital gains tax manually or update your systems with the relevent capital gains tax rates in Portugal. The latest capital gains tax rates in Portugal for 2024 are displayed in the table below the Capital Gains Tax formula. For those who prefer to use the Portugal Capital Gains Tax Calculator rather than calculate the tax manually, we have included a step-by-step guide to using the calculator for quick Capital Gains Tax calculations and more detailed Capital Gains Tax calculations which allows for multiple saving and investment sources (see the guides under "How to use the Portugal Capital Gains Tax Calculator").
Portugal Capital Gains Tax formula
The Capital Gains Tax accrued in Portugal for corporations and individuals is calculated using the following Capital Gains formula:
Capital Gains Tax = a x (b / 100)
Where:
- a = The net capital gains earned that is subject to tax in Portugal.
- b = The relevenat rate of capital gains tax in Portugal associated with residence.
Note that if the capital gains will be reinvested then the amount of capital gains income subject to taxation in Portugal is reduced by 50%.
Capital Gains Tax Rates in Portugal
The table below specifies the relevent capital gains tax rates applicable in Portugal, these were last updated in line with the published capital gains tax rates in 2024.
Portugal Capital Gains Tax Tables in 2024: Capital Gains Tax Rates and Thresholds (Annual)| Capital Gains Tax Rate | Applies to: |
|---|
| 28% | Resident Individuals |
|---|
| 28% | Non-resident Individuals |
|---|
| 25% | Resident Corporations |
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| 25% | Non-resident Corporations |
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You can view historic capital gains tax rates and other tax rates and allowances in the Portugal Tax Tables.
How to use the Portugal Capital Gains Tax Calculator
You can view the calculator inline or full screen. The inline view displays the calculator surrounded by the normal menus and links to other tools and supporting information. The full screen view removes or the unnecessary information so you can focus solely on using the Portugal Capital Gains Calculator. The following step-by-step guides to calculating capital gains tax online with the Portugal Capital Gains Tax Calculator covers all the functions within the capital gains tax calculator:
How to complete a Gains Tax Calculation
- Select Normal View or Full Screen View.
- Select Individual or Company
- Confirm whether the capital gains will be re-invested or not.
- Select Resident or Non Resident
- Enter the Capital Proceeds (Capital Gain).
- Enter the Associated Expenses.
The Capital Gains Tax Calculator will then automatically calculate the tax due based on the details entered.
Historical Capital Gains Tax in Portugal
We also provide capital gains tax calculators for Portugal for the following years: