المصدر الرسمي وراء 9 حقيقة موثّقة في سجل بيانات GrowIN.
| الحقيقة | القيمة | موثّق |
|---|---|---|
| Portuguese individual tax residence — core tests | A person is generally Portuguese tax resident if present in Portugal for more than 183 days in a relevant 12-month period, or if they have a home in Portugal in circumstances indicating an intention to occupy it as their habitual residence. | |
| Portuguese residents — worldwide income scope | Portuguese tax residents are subject to IRS on their income from Portuguese and foreign sources; non-residents are subject to IRS only on Portuguese-source income. | |
| Meal allowance (subsídio de refeição) — daily IRS-exempt limit (2026) | €6.15/day in cash · €10.46/day via meal card or voucher | |
| IRS — simplified regime turnover ceiling (Category B) | €200,000 of annual gross income | |
| Capital gains — real estate | 50% of the gain is included in taxable income and taxed at the Art. 68.º marginal rates; a full exemption applies on reinvestment of a main-home (own-home) sale | |
| Capital gains — securities | 28% autonomous (flat) rate; aggregation with other income is optional | |
| Capital gains — crypto assets | Held under 365 days: taxable at 28%. Held 365 days or more: exempt (for non-professional holders) | |
| Investment income — dividends & interest | 28% withholding tax (taxa liberatória); aggregation with other income is optional | |
| Investment income — blacklisted jurisdictions | 35% rate on income paid through / sourced from blacklisted jurisdictions |
