Francisco Cabral Matos, João Riscado Rapoula, Rita Pereira de Abreu, Hugo Leonardo and Margarida Campelo are the authors of the chapters on Portugal in the guide “Corporate Tax 2026”, published by Chambers and Partners.

The guide provides the latest legal information on corporate tax law and regulation, including in relation to corporate structures and residence, taxable profits, incentives and deductions, and the taxation of inbound and outbound investments. The guide also covers the intersection of corporate tax with anti-avoidance provisions, controlled foreign corporation rules, and the ongoing implementation of BEPS recommendations.

Francisco Cabral Matos, Rita Pereira de Abreu and Margarida Campelo are the authors of the chapter “Law and Practice”, in which they analyse the corporate tax framework, including the taxation of resident and non-resident entities, as well as the regime applicable to foreign investment.

João Riscado Rapoula and Hugo Leonardo are the authors of the chapter “Trends and Developments”, dedicated to recent developments and key trends in the field of corporate taxation.

• Read the Portugal chapter of the Chambers Global Practice Guide: Corporate Tax 2026.