Tax havens

List of countries, territories and regions that provide a more favorable tax regime according to Ministral Order nr. 150/2004, of 13 February, amended by Ministerial Order nr. 345-A/2016, of 30 December⁽¹⁾.

^{(1) Ministerial Order nr. 345-A/2016, of 30 December, removed the Isle of Man, Jersey and Uruguay from the Portuguese list of tax havens, with effect from 1 January 2017 onwards.
(2) Includes Alderney, Guernsey (5), Jersey (5), Great Stark, Herm, Little Sark, Brechou, Jethou e Lihou.
(3) Remaining Pacific Islands not included in this list.
(4) Spitsbergen Archipelago and Bjornoya Island.
(5) The Portuguese Authorities have signed several Agreements on Exchange of Information for tax purposes that may allow the removal from the Portuguese list of tax havens of the following jurisdictions: Andorra, Antigua and Barbuda, Belize, Bermuda, British Virgin Islands, Cayman Islands, Dominica, Gibraltar, Guernsey, Jersey, Liberia, Isle of Man, Saint Lucia, St. Kitts and Nevis and Turks and Caicos.
(6) Jurisdictions with which the Portuguese Authorities have signed a Double Taxation Treaty (DTT), DTTs with the United Arab Emirates, Hong Kong, Panama, Kuwait, and Qatar are already in force.}