For investors, by country
Dividends paid out by your Lda are subject to Portuguese dividend withholding tax. The rate depends on whether you invest as an individual or through a company, and on your country of tax residence.
The country notes below are still pending review by a qualified local tax advisor. Treat them as indicative only until confirmed.
Individual investors
- Portuguese tax resident
- 28%
- Non-resident (default rate)
- 25%
Treaty rates by country
NL
10%
For Dutch tax residents, a shareholding in the Lda is typically a "aanmerkelijk belang" (substantial interest, ≥5%), taxed under Box 2 in the Netherlands. Portuguese withholding tax is generally creditable against Dutch tax due under the NL-PT tax treaty. Always confirm with a Dutch tax advisor.
Company investors
- Portuguese company
- 0% (participation exemption, subject to qualifying conditions)
- EU parent company, qualifying holding
- 0%
- EU company, non-qualifying holding
- 25%
- Non-EU company
- 25%
"Qualifying holding" requires holding at least 10% of the Lda's capital for at least 1 year(s).
Use the entry-cost calculator on each deal page for a figure tailored to your investor type and country.