Portugal 2023 State Budget Proposal – Key Measures

The key measures of the Portuguese State Budget Proposal for 2023 can be summarized in the following:

1. New PIT regime for crypto;
2. Tax allowance per child 2.0 regime;
3. Update in PIT tax brackets;
4. CIT tax losses carried forward indefinitely;
5. New CIT capitalization tax incentive;
6. Introduction of CIT taxation of high value electric cars;
7. Higher refunds of excise duties on professional diesel and gas.

You can find more about this measures here:

State Budget 2023_Personal and Corporate taxation Key takeaways