Portugal | Fiscal measures provided in State Budget Law for 2025

10 February 2025|Tax Alerts, Legislation & Policy, National/Federal Taxation, Global|Portugal

Portugal's State Budget Law for 2025 has been approved, and the nominal corporate income tax rate and autonomous tax rates are reduced.
The notional interest tax deduction has been increased under the Incentive for Capitalization of Companies (ICE) regime.
Invoices provided in portable document format (PDF) will be considered equivalent to electronic invoices until 31 December 2025.

Executive summary

The 2025 State Budget Law, adopted on 31 December 2024 under Law No. 45-A/2024, adopts a rathe…

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