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.

^{(1) Includes Alderney, Guernsey (4), Jersey (4), Great Stark, Herm, Little Sark, Brechou, Jethou e Lihou.
(2) Remaining Pacific Islands not included in this list.
(3) Spitsbergen Archipelago and Bjornoya Island.
(4) 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, Liberia, - Saint Lucia, St. Kitts and Nevis and Turks and Caicos. There are also Agreements on Exchange of Information for tax purposes with Isle of Man and Jersey (jurisdictions excluded from the list of tax havens with Ministerial Order nr. 345 A/2016, revoked with the State Budget for 2018).
(5) Jurisdictions with which the Portuguese Authorities have signed a Double Taxation Treaty (DTT), DTTs with Andorra, the United Arab Emirates, Hong Kong, Panama, Kuwait, San Marino, Sultanate of Oman, Uruguay, Bahrain and Qatar are already in force.}