What changed, with dates and sources

The Council’s list now has 8 jurisdictions in Annex I and 10 in Annex II. That changes nothing for Portugal, whose own national list still names the UAE.

Form 8802 applications postmarked from 1 October cost $105 for individuals and $230 for entities, up from $85 and $185. The Form 6166 it produces is what a Portuguese payer needs for treaty relief.

Growth slowed to 2.7% after 18.3% in 2024. Brazil remains a third of the total; India and Nepal shrank. Most of the 337,880 titles granted cleared the pre-2024 backlog.

INE estimates 1,597,539 foreign residents in a population of 11.42 million; net migration fell to 70,862 after the end of the manifestação de interesse.

The corporate tax return and payment for 2025, ordinarily due at the end of May, could be filed until 30 June 2026. Plan for May next year: extensions are frequent but not guaranteed.

The General Inspectorate of Finance counted beneficiaries tripling since 2019 and a tax expenditure of €1,741m in 2024. The regime is closed to new entrants; IFICI has published no figures.

IRC is 19% for periods beginning in 2026, then 18% in 2027 and 17% from 2028, with 15% on the first €50,000 for SMEs. The 60% rate test in the dividend exemption falls with it, to 11.4%.

Portaria 292/2025/1 removed three entries from the list of clearly more favourable tax regimes. The UAE stays at item 22, with 35% withholding, no participation exemption and CFC attribution.

Contributions are now paid between the 1st and the 25th of the following month, and the monthly remuneration declaration becomes a confirmation by the 20th, with silence counting as agreement. Compulsory for all employers from 2027.

The 2017 commentary paragraphs were replaced; reported features include a safe harbour below half of working time. We have not read the new text and the Portuguese tax authority has not commented.

The ODR platform was discontinued under Regulation (EU) 2024/3228. Websites still linking to it as a complaints route need updating.

ECOFIN recorded that ATAD 3 was abandoned; there is still no EU-wide minimum substance test, only national anti-abuse rules and case law.

The art. 53.º CIVA exemption covers turnover up to €15,000; businesses in it lose the intra-EU goods exemption; and Portuguese SMEs can use other states’ exemptions with an EX number up to €100,000 EU turnover.

Directive 2025/516 extends the OSS from July 2028 and, from 1 July 2030, replaces the recapitulative statement with structured e-invoices and near-real-time reporting.