CIT / PIT – Currency devaluation coefficient for 2025

11/11/25

In brief

Ordinance 382/2025/1, of 11 November, published in the Official Gazette, establishes the currency devaluation coefficient to be applied to assets and rights disposed of in 2025, under which the acquisition value of these assets and rights is to be updated for the purposes of computing capital gains and capital losses subject to Corporate Income Tax (CIT) or Personal Income Tax (PIT).





© 2025 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.  

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Rosa Areias

Rosa Areias

Tax Lead Partner, PwC Portugal

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