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Corporation Tax (“IRC”)Non-residents companies - offshore companiesOffshore black-listed jurisdiction (“Tax havens”)In 2003 the Portuguese government enacted several laws to penalize companies based in more favorable tax jurisdictions "tax havens''. To discourage tax evasion and in 2004 they produced a list of 83 countries deemed to be tax heaven (click here to see “list of tax havens”) Below you will find some examples of these penalties:
However, all the jurisdictions not listed on the black list are liable to normal rates so, there are still some m ore favorable tax jurisdictions available in which to base your company, such as, Delaware, Oklahoma or Malta. ![]() |
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