What impact will the 2026 State Budget have on businesses and families?

State Budget

What impact will the 2026 State Budget have on businesses and households?

Stay informed about the tax changes introduced by the 2026 State Budget, which affect both businesses and individuals. Follow all the updates, explained through simulations, explainer videos and reference materials that help clarify the Budget’s implications. Keep up to date with the support of our team of tax specialists.

What are the main tax changes in the Draft State Budget Law for 2026?

Learn in detail the key aspects of the Draft State Budget Law for 2026 (Draft Law no. 37/XVII/1). 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.

“At PwC, as always, we are committed to helping businesses and families understand the impact of the measures in the Draft State Budget Law for 2026 and prepare for future challenges and opportunities.”

Rosa Areias,Tax Lead Partner, PwC Portugal
Orçamento do Estado 2026 – IRS

PIT

Stay up to date with changes to Personal Income Tax (PIT). 
See here.

Orçamento do Estado 2026 – IRC

CIT

Stay up to date with changes to Corporate Income Tax (CIT).
See here.

Orçamento do Estado 2026 – Impostos Indiretos

Indirect Taxes

Stay up to date with changes to Indirect Taxes.
See here.

Orçamento do Estado 2026 – Impostos sobre Património e de Selo

Real Estate Taxes

Stay up to date with changes to Real Estate Taxes.
See here.

Orçamento do Estado 2026 – Benefícios Fiscais

Tax Benefits

Stay up to date with changes to Tax Benefits.
See here.

Orçamento do Estado 2026 – Outros Impostos e Contribuições

Other

Stay up to date with other changes introduced by the 2026 State Budget.
See here.

Beyond the State Budget, what other measures are on the horizon?

Beyond the 2026 State Budget Law, various initiatives are underway that include tax measures affecting the lives of citizens and businesses. At PwC, we provide an early look at what is already known so you can stay informed.

Click the links below to access detailed information.

Webinar: State Budget 2026*

On 15 October, join PwC for a detailed overview of the main changes introduced by the 2026 State Budget. We look forward to having you with us. Take part!

* Important note: this webinar will be conducted in Portuguese.

Orçamento do Estado 2026 – Equipa PwC

A team at your service!


Meet the PwC team who can help you understand the impact of the tax changes introduced by the Draft State Budget Law for 2026.
Meet the team

State Budget 2026 – Equipa PwC

PwC Newsletter: Proposed State Budget Law for 2026

Download PwC’s newsletter and stay up to date with our experts’ analysis of the Draft State Budget Law for 2026.

Contact us

Rosa Areias

Rosa Areias

Tax Lead Partner, PwC Portugal

Hide