ᐅ Last reviewed 16 September 2024
Stamp tax is due on acts, contracts, documents, titles, books, papers and other facts taking place in Portugal, which are not subject or are exempt from VAT, as foreseen in the General Table attached to the Stamp Tax Code.
The above mentioned facts are also subject to Stamp Tax if, although taking place outside the Portuguese territory, they are presented for legal purposes in Portugal.
Taxable basis |
Rate (%) |
|
---|---|---|
Acquisition for consideration or donation of property |
0.8 |
|
Free acquisition of goods by individuals (Inheritance and gifts) |
10 |
|
Letting or subletting (on one month of rent) |
10 |
|
Guarantees (except if ancillary and simultaneous to the contracts specified in the General Table) |
Period < one year – per month or fraction Period ≥ one year Without term or period ≥ five years |
0.04 0.5 0.6 |
Use of credit: |
Period < one year – per month or fraction Period ≥ one year Period ≥ five years Undetermined period (e.g. current account) – per month on the monthly average amount of the debt |
0.04 0.5 0.6 0.04 |
Consumer’s credit (the rates are aggravated by 50% in 2022) |
Period < one year – per month or fraction Period ≥ one year Period ≥ five years Undetermined period (e.g. current account) – per month on the monthly average amount of the debt |
0.141 1.76 1.76 0.141 |
Operations of financial institutions: |
Interest, including bills discount Commissions for guarantees provided Other commission for financial services, including fees related to card-based payment operations Commission for insurance brokerage |
4 3 4 2 |
Bills of exchange and promissory notes (with a minimum value of € 1) |
0.5 |
|
Sale of business |
5 |
|
Bingo prizes (1) |
25 |
|
Other prizes (raffles, lottery, prize draws or contests, excluding prizes from socialgames prizes foreseen in item 11.3 of the General Table) |
35 |
|
Social State games – included in the bet price |
4.5 |
|
Social State games – on the amount of the debt price that exceeds € 5.000 |
20 |
|
Net asset value of the collective investment vehicles that invest exclusively in money market instruments and deposits |
0.0025 |
|
Other collective investment vehicles |
0.0125 |
|
Commissions and considerations charged by or through the intermediation of crypto assets service providers - on the amount charged | 4 |
(1) The rate is increased by 10% when prizes are paid in kind.
Some facts are exempt from Stamp Tax (1), under certain conditions:
(1) Non exhaustive list.
© 2024 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.