This chapter focuses on the main aspects of the Portuguese tax system. Next summarized are the main taxes in Portugal as well as the system of contributions to Social Security and some tax benefits, among which are the most relevant in the context of business investment in Portugal.

The Portuguese tax system is composed of various taxes, however, taking into account the intended purpose of this Investor Guide, just consider some.

• Taxes on income
• Taxes on capital
• Taxes on expenditure
• Other taxes on facts and / or specific goods