Stamp Duty: Tax basis
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Stamp Duty is levied on acts, contracts, documents, books, papers, and other facts foreseen in the General Table of the Stamp Duty Code, which occurred in Portugal and are neither subject to nor exempt from VAT. The abovementioned facts will also be subject to stamp duty if, although occurring outside Portuguese territory, they are presented for legal purposes in Portugal .
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| Tax basis | Rate/Value | |
| Acquisition of Real Estate property | 0,8% | |
| Acquisition of goods for reconsideration by individuals (Inheritance and gifts) | 10% | |
| Letting or sub letting (applied per month of rent) | 10% | |
| Non-specified contracts (each) | € 5 | |
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Guarantees (except if ancillary to the contracts specified in the Table): |
Period < one year – per month or fraction thereof | 0,04% |
| Period ≥ one year | 0,5% | |
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Without limit or period ≥ five years |
0,6% | |
| Credit usage: |
Period < one year – per month or fraction thereof |
0,04% |
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Period ≥ one year |
0,5% | |
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Period ≥ five years |
0,6% | |
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Period not determined (e.g. current account) – per month by the monthly average of the debt |
0,04% | |
| Operations of financial institutions: |
Interest, including bills discount |
4% |
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Commission for given guarantees |
3% | |
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Other commission for financial services |
4% | |
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Commission for insurance brokers |
2% | |
| Bills and Notes of hand (with a minimum value of €1) | 0,5% | |
| Set-up of companies (charge on capital) | 0,4% | |
| Capital in specimen increase (charge on the increase) | 0,4% | |
| Transfer of headquarters from a territory outside the European Union to Portugal (charge on the assets value) | 0,4% | |
| Transfer of business establishment | 5% | |
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Last Updated :
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/09/10
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