# algarve.tax

> Portuguese Tax in Plain English: clear, accurate tax guidance for expats, property buyers, and investors in the Algarve.

## About

algarve.tax provides plain English guidance on Portuguese taxation. Covering property taxes (IMT, IMI, stamp duty, AIMI, capital gains, rental income), personal income tax (IRS), the NHR/IFICI regime, business taxes (IRC, VAT, social security), and practical matters like tax residency, double taxation treaties, and key filing dates.

All information is based on 2024/2025 published Portuguese tax law and rates.

## Key Pages

- [Home](https://www.algarve.tax/): Overview of all Portuguese tax types relevant to Algarve expats and investors.
- [Property Tax](https://www.algarve.tax/property-tax/): IMT transfer tax, IMI annual property tax, stamp duty, AIMI, capital gains, rental income.
- [IMT Transfer Tax](https://www.algarve.tax/property-tax/imt): 7 progressive bands, rates by property type and value.
- [IMI Annual Property Tax](https://www.algarve.tax/property-tax/imi): Rates by municipality for all 16 Algarve councils.
- [Stamp Duty](https://www.algarve.tax/property-tax/stamp-duty): 0.8% on property purchases plus mortgage stamp duty.
- [AIMI](https://www.algarve.tax/property-tax/aimi): Additional IMI for high-value portfolios over EUR 600K.
- [Capital Gains](https://www.algarve.tax/property-tax/capital-gains): 50% taxable for residents, 28% flat for non-residents.
- [Rental Income](https://www.algarve.tax/property-tax/rental-income): Category F, 28% autonomous rate or progressive IRS rates.
- [Income Tax](https://www.algarve.tax/income-tax/): IRS overview, brackets, filing obligations.
- [IRS Overview](https://www.algarve.tax/income-tax/irs-overview): 9 brackets from 14.5% to 48%.
- [NHR / IFICI](https://www.algarve.tax/income-tax/nhr-ifici): Non-Habitual Resident regime (closed 2024) and IFICI replacement.
- [Tax Residency](https://www.algarve.tax/income-tax/tax-residency): 183-day rule, centre of vital interests, habitual abode.
- [Double Taxation](https://www.algarve.tax/income-tax/double-taxation): UK-Portugal DTA, 80+ treaties, pension and employment rules.
- [Corporate Tax](https://www.algarve.tax/business/corporate-tax): IRC at 21%, SME reduced rate, surcharges.
- [VAT / IVA](https://www.algarve.tax/business/vat): 23% standard, 13% intermediate, 6% reduced.
- [Social Security](https://www.algarve.tax/business/social-security): Employer 23.75%, employee 11%, self-employed rates.
- [Self-Employment](https://www.algarve.tax/business/self-employment): Simplified vs organised accounting, green receipts.
- [Vehicle Tax](https://www.algarve.tax/business/vehicle-tax): ISV on import, IUC annual road tax.
- [Inheritance & Gift](https://www.algarve.tax/business/inheritance): 10% stamp duty, exempt for close family.
- [Tax Calendar](https://www.algarve.tax/tax-calendar): Key deadlines: IRS filing, IMI instalments, AIMI, IUC.
- [Calculators](https://www.algarve.tax/calculators): IMT calculator, IRS estimator, rental yield tools.
- [FAQ](https://www.algarve.tax/faq): Common questions about Portuguese tax for expats.

## Contact

For corrections or queries: via the contact form on the site.

## Legal

Not tax advice. Consult a qualified Portuguese tax advisor before making decisions. Rates based on 2024/2025 published data.