DIVIDEND TAX IN PORTUGAL The dividend tax in Portugal applies both to residents and non-residents and it has a flat rate of 28%. However, a special participation exemption is applicable under certain criteria. Dividends paid to a Portuguese resident by a Portuguese company or an EU company are subject to a different taxation regime. A withholding tax on dividends is also applicable in Portugal; however, a special rate may apply if a double tax treaty exists between Portugal and the other jurisdiction. Our lawyers in Portugal can answer your questions concerning dividend taxation and other general questions about taxes for companies.
