Tax Guide 2023 – Favourable Tax Regimes
ᐅ Last reviewed 17 October 2023
Blacklisted jurisdictions
List of countries, territories and regions that provide a more favorable tax regime under Portuguese tax law.
| Countries, territories and regions | |
|---|---|
American Samoa |
Liechtenstein |
Anguilla |
Maldives Islands |
Antigua and Barbuda |
Marshall Islands |
Aruba |
Mauritius |
Ascension Island |
Monaco |
Bahamas |
Monserrat |
Bahrain |
Nauru |
Barbados |
Netherlands Antilles |
Belize |
Northern Mariana Islands |
Bermuda |
Niue Island |
Bolivia |
Norfolk Island |
British Virgin Islands |
Pacific Islands (2) |
Brunei |
Palau Islands |
Cayman Islands |
Panama |
Channel Islands (1) |
Pitcairn Island |
Christmas Island |
Porto Rico |
Cocos (Keeling) |
Qatar |
Cook Islands |
Qeshm Island |
Costa Rica |
Saint Helena |
Djibouti |
Saint Kitts and Nevis |
Dominica |
Saint Lucia |
Falkland Islands or Malvinas |
Saint Pierre and Miquelon |
Fiji Islands |
Samoa |
French Polynesia |
San Marino |
Gambia |
Seychelles |
Gibraltar |
Solomon Islands |
Grenada |
St Vicente and the Grenadines |
Guam |
Sultanate of Oman |
Guyana |
Svalbard (3) |
Honduras |
Swaziland |
Hong Kong |
Tokelau |
Isle of Man |
Trinidad and Tobago |
Jamaica |
Tristan da Cunha |
Jordan |
Turks and Caicos Islands |
Kingdom of Tonga |
Tuvalu |
Kiribati |
United Arab Emirates |
Kuwait |
United States Virgin Islands |
Labuan |
Vanuatu |
Lebanon |
Yemen Arab Republic |
Liberia |
Uruguay |
(1) Includes Alderney, Guernsey, Great Stark, Herm, Little Sark, Brechou, Jethou, Jersey and Lihou.
(2) Remaining Pacific Islands not included in this list.
(3) Spitsbergen Archipelago and Bjornoya Island.
© 2023 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.
Related content
Contact us
Tax Lead Partner | Entrepreneurial & Private Business Leader | Membro da Comissão Executiva, PwC Portugal
Tel: +351 225 433 101
Follow us
