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Portugal: Updated tax relief measures (COVID-19)

Portugal: Updated tax relief measures (COVID-19)

Tax relief is available in Portugal, as the government responds to the coronavirus (COVID-19) pandemic.


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The KPMG member firm in Portugal has prepared a series of reports about the following tax relief efforts.

  • A legislative package (26 March 2020) includes relief measures relating to corporate income tax, individual income tax, value added tax (VAT) and social contributions. Read a March 2020 report (Portuguese and English) [PDF 92 KB] 
  • The requirement for monthly filing of a stamp duty (tax) return will not apply until 1 January 2021. Stamp duty settlement and payment obligations related to 2020 transactions are to follow the procedure available as of 31 December 2019. Read a March 2020 report (Portuguese and English) [PDF 79 KB]  
  • A VAT exemption applies with regard to “free of charge” supplies of goods made to the government, to private social institutions, and to non-governmental non-profit organizations, and applies even if the goods remain in the ownership of the entities. Read a March 2020 report (Portuguese and English) [PDF 78 KB]  and read an April 2020 report (Portuguese and English) [PDF 85 KB] 

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