Tax Ruleeffective

State Budget Law 2023 crypto tax provisions

Also known as: Portugal Crypto Tax Framework

Portugal Tax and Customs Authority

Overview

Introduces express tax treatment for qualifying crypto-asset gains and income.

Key Details

Jurisdiction

Portugal

Regulator

Tax and Customs Authority

Law Type

Tax Rule

Status

In Force

Official Law Number

Law 24-D/2022

Official Title

State Budget Law 2023 crypto tax provisions

Effective Date

Effective date not specified

Topics Covered

Who This Law Applies To

Portuguese individual and business taxpayers.

Key Requirements

Holding-period exemption, 28% short-term regime and separate business-income categories.

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