State Budget
What changes does the 2027 State Budget bring for businesses and households?
Follow PwC's analysis of the main tax proposals and changes set out in the 2027 State Budget. Expert insight, simulations and explainers to help you understand the impact of the tax and economic measures under discussion. Got questions? PwC makes it simple.
What are the main tax changes in the State Budget Law for 2027?
Learn in detail the key aspects of the State Budget Law for 2027 (Law no. 110/XVII/2.ª). At PwC, we explain everything about the tax changes introduced in each tax. Understand what is changing, from a tax perspective, with the new State Budget.
“Four major tax codes reach the end of the 2027 State Budget Proposal without a single amendment: the Corporate Income Tax Code (CIRC), the VAT Code (CIVA), the Stamp Tax Code (CIS) and the Municipal Property Tax Code (CIMI). For businesses, the result is 4–0 to stability. This is, therefore, a budget of continuity. It updates amounts, extends regimes that were due to expire and adjusts percentages. The measure with the greatest impact is the update of the Personal Income Tax (IRS) brackets, which comes on top of the rate reduction already announced.”
PIT
Stay up to date with changes to Personal Income Tax (PIT).
See here.
CIT
Stay up to date with changes to Corporate Income Tax (CIT).
See here.
Indirect Taxes
Stay up to date with changes to Indirect Taxes.
See here.
Real Estate Taxes
Stay up to date with changes to Real Estate Taxes.
See here.
Tax Benefits
Stay up to date with changes to Tax Benefits.
See here.
Other relevant measures
Stay up to date with other changes introduced by the 2027 State Budget.
See here.
Webinar: 2027 State Budget
Join PwC on 15 October for an in-depth look at the main changes introduced by 2027 State Budget. We look forward to seeing you there!
* Important note: this webinar will be conducted in Portuguese.
A team at your service!
Meet the PwC team who can help you understand the impact of the tax changes introduced by the 2027 State Budget.
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PwC Newsletter: State Budget Law for 2027
Download PwC’s newsletter and stay up to date with our experts’ analysis of the State Budget Law for 2027.
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Review the most relevant topics from recent State Budgets.
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