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Portugal | Fiscal measures provided in State Budget Law for 2025

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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.
 

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