Favourable Tax Regimes
List of countries, territories and regions that provide a more favorable tax regime under Portuguese tax law.
Countries, territories and regions |
|---|
Anguilla |
Antigua and Barbuda |
Aruba |
Ascension Island |
The Bahamas |
Kingdom of Bahrain |
Barbados |
Belize |
Bermuda |
Plurinational State of Bolivia |
Brunei Darussalam |
Channel Islands (Bailiwicks of Guernsey and Jersey) |
Cayman Islands |
Cocos (Keeling) Islands |
Cook Islands |
Republic of Costa Rica |
Republic of Djibouti |
Commonwealth of Dominica |
United Arab Emirates |
Falkland Islands (Islas or Malvinas) |
Republic of Fiji |
Republic of The Gambia |
Grenada |
Gibraltar |
Guam |
Cooperative Republic of Guyana |
Republic of Honduras |
Jamaica |
Hashemite Kingdom of Jordan |
Qeshm Island (part of the Islamic Republic of Iran) |
Republic of Kiribati |
State of Kuwait |
Labuan (Federal Territory of Malaysia) |
Lebanese Republic |
Republic of Liberia |
Republic of Maldives |
Isle of Man |
Commonwealth of the Northern Mariana Islands |
Republic of the Marshall Islands |
Republic of Mauritius |
Principality of Monaco |
Monserrat |
Republic of Nauru |
Christmas Island |
Niue |
Netherlands Antilles |
Norfolk Island |
Sultanate of Oman |
Pacific Islands not included elsewhere |
Republic of Palau |
Republic of Panama |
Pitcairn Islands |
French Polynesia |
Commonwealth of Puerto Rico |
State of Qatar |
Solomon Islands |
American Somoa |
Independent State of Somoa |
Saint Helena, Ascension and Tristan da Cunha |
Saint Lucia |
Federation of Saint Kitts and Nevis |
Republic of San Marino |
Saint Pierre and Miquelon |
Saint Vincent and the Grenadines |
Republic of Seychelles |
Kingdom of Eswatini (formerly Swaziland) |
Svalbard (Spitsbergen Archipelago and Bjornoya Island) |
Tokelau |
Kingdom of Tonga |
Republic of Trinidad and Tobago |
Tristan da Cunha |
Turks and Caicos Islands |
Tuvalu |
Republic of Vanuatu |
British Virgin Islands |
United States Virgin Islands |
Republic of Yemen |
Netherlands Antilles (dissolved in 2010) |
The contents presented are of a general and purely informative nature, not intended for any particular entity or situation, and do not replace obtaining appropriate professional advice for specific cases. PwC makes every effort to keep the 2026 Tax Guide updated; however, it cannot guarantee its up-to-date status at all times.
© 2026 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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