Country tax profile · 2026
Portugal capital gains tax
How Portugal taxes capital gains
28% flat on securities/shares (option to aggregate at 12.5%-48%); real estate: 50% of the gain taxed at progressive rates. Holding-period exclusions of 10/20/30% for 2-5/5-8/8+ years.
Compiled by MyNomadWorld for Portugal and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Portugal compares
57 of 197 countries we track have no capital gains tax for individuals. Portugal is not one of them.
Who is a tax resident of Portugal?
>183 days (in any rolling 12-month period) in Portugal, or maintaining a habitual residence/home there on 31 December.
Related Portugal taxes
Moving to Portugal?
Get matched with a vetted Portugal tax & immigration advisor who handles residency and the exit from your current country.
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What is the capital gains tax rate in Portugal?
28% flat on securities/shares (option to aggregate at 12.5%-48%); real estate: 50% of the gain taxed at progressive rates. Holding-period exclusions of 10/20/30% for 2-5/5-8/8+ years.