CORE
Bookkeeping
Source documents, ledgers, books, SAF-T. Electronic filing through Portal das Finanças. Monthly reports for the director.
03 · Accounting · TOC OCC 78342
Accounting, tax
and reporting — signed off
by our own TOC.
We keep the books of Portuguese companies and handle the NHR/IFICI regime for individuals. We sign filings under our own licences — and carry full professional liability for them.
Services
Everything you need
for peace of mind with AT
Autoridade Tributária is one of the most effective tax authorities in the EU. You cannot "forget to file" or "send it to the wrong place". Our TOC closes off every risk.
TAX
IVA (VAT)
Quarterly or monthly filing. Input tax recovery and refunds. OSS/IOSS for digital services across the EU.
TAX
IRC · corporate income tax
Calculation, optimisation and the annual Modelo 22 return. Reliefs: small business, start-up, Madeira IBC, participation exemption.
PAYROLL
Payroll and social security
Full payroll management: salaries, IRS, Segurança Social at 23.75% + 11%, TSU, sick pay, holiday pay, insurance.
PERSONAL
IRS returns
The annual return for residents. NHR / IFICI regime (20% rate). Foreign tax credits. Returns for non-residents.
STRATEGY
Tax planning
A structure that minimises tax within the law. Using SGPS, participation exemption and DTTs (double taxation treaties).
NHR 2.0 · IFICI
The new resident
regime —
20% for 10 years
In 2024 NHR was replaced by IFICI (Incentivo Fiscal à Investigação Científica e Inovação). The principle is the same — a flat 20% rate on qualifying income plus reliefs on foreign dividends, pensions and royalties. The regime runs for 10 years.
The regime is open to those who were not Portuguese tax residents in the previous 5 years and work in one of the qualifying fields: science, innovation, technology, or as a highly qualified professional.
We assess your situation, confirm your eligibility and file the application with AT. Once approved, we register the status and handle your tax affairs for the full 10 years of the relief.
IFICI · 2025 rates
- On qualifying income
- 20% flat
- Without NHR (progressive)
- 14,5% — 53%
- Duration
- 10 years
- Foreign dividends
- 0% (under a DTT)
- Foreign pensions
- 10%
- Royalties
- 0%
- Crypto (held > 1 year)
- 0%
Key rates
Corporate taxes —
with no vague wording
Corporate income tax
21%
The headline rate. Plus a municipal derrama of up to 1.5%. Small business relief: 17% on the first €25,000 of profit. Madeira IBC: 5% until 2028.
VAT
23%
The standard mainland rate. Reduced rates of 6% and 13%. Madeira 22%, the Azores 16%. Registration threshold: €14,500 of turnover.
Social security
23,75% + 11%
Paid by employer and employee on the payroll. For the self-employed: 21.4%. Mandatory for every employee of the company.
Thinking of moving your accounting?
Send us your structure —
and get an optimisation plan
We'll go through the company with a TOC and a partner, then send a PDF with recommendations on tax and regime. Free of charge, before any engagement letter.