Corporate - Branch income

Last reviewed - 08 August 2022

The profits of a Portuguese branch are taxed on the same basis as corporate profits.

The taxable profit of a PE in Portugal of a non-resident entity also includes income derived from the sale of goods and services made by the head office to natural or legal persons that are resident for tax purposes in Portugal, provided that such goods and services are identical or similar to those sold through the PE.

Income remitted by a Portuguese branch to the foreign head office is not subject to taxation in Portugal.