• Anthu
  • Ndalama Zobwereketsa Kanyumba: Misonkho yokhazikika ya 25% imagwira ntchito ku ndalama zonse zobwereka kuchokera ku nyumba zogona, posatengera kuti munthuyo ndi wamisonkho kapena ayi. Komabe, mitengo yochepetsedwa yamisonkho ilipo pamakontrakitala a nthawi yayitali:
    • Zoposa 5 ndi zosakwana zaka 10: 15%
    • Oposa 10 ndi ochepera 20: 10%
    • Pazaka 20: 5%
• Companies
  • Ndalama zonse zobwereka zomwe zimapezedwa kudzera ku kampani zimakhomeredwa misonkho mosiyana malinga ndi momwe kampaniyo ilili.
    • Makampani Okhala: Ndalama zonse zobwereketsa zimakhomeredwa pamitengo yapakati pa 16% ndi 20% ku Portugal, komanso pakati pa 11.9% ndi 14.7% panyumba zomwe zili ku Madeira.
    • Makampani Osakhala M'nyumba: Ndalama zonse zobwereketsa zimakhomedwa pamtengo wa 20%.

Ndalama zoyenerera zingagwiritsidwe ntchito kuchepetsa ndalama zomwe zimaperekedwa - pokhapokha zitakhala gawo la ntchito yopangira ndalama.

Mitengo yotsatirayi imagwira ntchito kwa ogula aliyense payekha komanso makampani (pokhapokha atanenedwa mwanjira ina) pogula komanso kukhala ndi malo ku Portugal:

• Sitampu Pakugula Katundu
  • Ndalama ya sitampu imaperekedwa mukagula malo ku Portugal:
    • Linganirani: Mtengo wa sitampu ndi 0.8% wa mtengo wapamwamba pakati pa mtengo wogula ndi VPT (Taxable Property Value). Popeza VPT nthawi zambiri imakhala yotsika kuposa mtengo wogula, ntchito ya sitampu nthawi zambiri imawerengedwa pamtengo wogula.
    • Malipiro ndi Nthawi Yoyenera Kulipira: Wogula ali ndi udindo wolipira sitampu pamaso chikalata chomaliza chasainidwa. Umboni wa kulipira uyenera kuperekedwa kwa notary.

• Msonkho Wotumiza Zinthu: Kuphatikiza pa ntchito ya sitampu, katundu akasintha umwini ku Portugal, msonkho wotumizira wotchedwa IMT (Imposto Municipal sobre Transmissões Onerosas de Imóveis) ikugwira ntchito - ndiyo:
  • Amene Amalipira: Wogula ali ndi udindo wolipira IMT.
    • Nthawi Yolipira: Malipiro akuyenera pamaso chikalata chomaliza chogulitsa katundu chasainidwa. Umboni wa kulipira uyenera kuperekedwa kwa notary panthawi yosinthanitsa katundu.
    • Maziko a Kuwerengera: IMT imawerengeredwa pamtengo wokwera weniweni kapena mtengo wokhoma msonkho wa malo (VPT).
    • Misonkho: Mtengo wa IMT umatengera zinthu ziwiri:
      • Zomwe akufuna kugwiritsa ntchito malowo (mwachitsanzo, nyumba yoyamba motsutsana ndi nyumba yachiwiri).
      • Kaya kugula ndi nyumba yoyamba kapena yotsatira.
        • Mitengo imachokera ku 0% mpaka 6.5% (kale, chiwerengero chachikulu chinali 8%).
    • Kukhululukidwa kwa Makampani a Katundu: Makampani omwe bizinesi yawo yayikulu ndikugula ndi kugulitsa malo samasulidwa ku IMT ngati angasonyeze kuti agulitsa katundu wina mkati mwa zaka ziwiri zapitazi.

• Misonkho Yapachaka ya Municipal Property (IMI): Misonkho iwiri yapachaka yapachaka ingagwire ntchito - ndiyo, IMI (Imposto Municipal sobre Imóveis) ndi AIMI (Zowonjezera kapena IMI):
  • IMI (Annual Municipal Property Tax)
    • Amene Amalipira: Mwini malo kuyambira pa Disembala 31 chaka chatha.
    • Maziko Owerengera: Kutengera mtengo wamtengo wapatali wa katundu (VPT).
    • Mtengo wa msonkho: Kuchokera ku 0.3% mpaka 0.8% ya VPT. Mtengo weniweniwo umadalira ngati malowo amagawidwa m'matauni kapena akumidzi ndi akuluakulu amisonkho aku Portugal. Kugawika kumeneku kumatengera komwe kuli malo.
    • Nkhani Yapadera: Eni ake (anthu kapena makampani) omwe ali m'malo amisonkho oletsedwa ndi akuluakulu amisonkho aku Portugal ali ndi IMI ya 7.5%.
  • AIMI (Msonkho Wowonjezera Wapachaka wa Municipal Property Tax)
    • Chimene chiri: Msonkho wowonjezera pa katundu wokhala ndi mtengo wokhoma msonkho wapamwamba (VPT).
    • Kutalika: Ikugwira ntchito ku gawo la zowonjezera VPT yoposa € 600,000 panyumba zonse zogona ndi malo omanga omwe ali ndi msonkho m'modzi.
    • Zofunikira kwa Maanja: Malipiro a € 600,000 akugwira ntchito munthu aliyense. Chifukwa chake, maanja omwe ali ndi umwini wolumikizana ali ndi udindo pa AIMI pamitengo yopitilira € 1.2 miliyoni (kuwirikiza kawiri malire amunthuyo).
    • Mmene Zimagwirira Ntchito: AIMI imawerengedwa motengera okwana VPT pa onse katundu wa munthu, osati katundu mmodzi. Ngati VPT yophatikizidwa ipitilira € 600,000, ndalama zochulukirapo zimadalira AIMI.
    • Mtengo wa msonkho: Zimasiyanasiyana pakati pa 0.4% ndi 1.5%, kutengera ngati eni ake amakhomeredwa msonkho ngati munthu m'modzi, banja, kapena kampani.
    • Kukhululukidwa: Katundu wogwiritsiridwa ntchito kulimbikitsa zochitika zinazake, monga kupereka malo ogona, otsika mtengo, samachotsedwa ku AIMI.

Anthu:

Misonkho ya Capital gains imagwiranso ntchito pa phindu lomwe linapangidwa kuchokera kugulitsa malo ku Portugal, pokhapokha ngati malowo adagulidwa chaka cha 1989 chisanafike. Zotsatira za msonkho zimasiyana malinga ndi momwe mumakhala kapena osakhalamo, momwe malowo amagwiritsidwira ntchito, komanso momwe ndalama zogulitsira zimagwiritsidwira ntchito.

• Kuwerengera Mapindu a Capital: Kupindula kwakukulu kumawerengedwa ngati kusiyana pakati pa mtengo wogulitsa ndi mtengo wogula. Mtengo wogula ukhoza kusinthidwa malinga ndi kukwera kwa mitengo, ndalama zogulira zolembedwa, ndi kusintha kulikonse komwe kunachitika mkati mwa zaka 12 zisanachitike kugulitsa.
  • Okhala Msonkho
    • 50% ya phindu lalikulu ndi msonkho.
    • Thandizo la inflation lingagwire ntchito ngati katunduyo adasungidwa kwa zaka ziwiri kapena kuposerapo.
    • Phindu la msonkho limawonjezedwa ku ndalama zina zapachaka ndikukhomeredwa msonkho mitengo yocheperako kuyambira 14.5% mpaka 48%.
    • Kukhululukidwa Kwanyumba Yaikulu: Zopeza pakugulitsa nyumba yanu yoyamba sizimaperekedwa ngati ndalama zonse (zobweza ngongole) zabwezedwa ku nyumba ina yayikulu ku Portugal kapena EU/EEA. Kubwezanso uku kuyenera kuchitika musanagulitse (pawindo la miyezi 24) kapena mkati mwa miyezi 36 mutagulitsa. Muyeneranso kukhala kumalo atsopano mkati mwa miyezi 6 mutagula.
  • Anthu osakhoma msonkho
    • Kuyambira Januware 1, 2023, 50% ya phindu lalikulu ndi msonkho.
    • Misonkho yomwe ikugwira ntchito imadalira ndalama zomwe osakhala nzika zapadziko lonse lapansi amapeza ndipo zimayenera kukwera pang'onopang'ono, mpaka 48%.

Makampani:

Msonkho wopeza ndalama zambiri kwamakampani omwe si okhalamo ndi 14.7% kapena 20%, kutengera komwe kuli malo. Kuti mudziwe zambiri zamitengo yamisonkho yamakampani, chonde onani Pano.

Ngakhale msonkho wa cholowa sukugwira ntchito ku Portugal, sitampu imagwira ntchito pa cholowa pamodzi ndi misonkho ina (yotchulidwa kale pamwambapa).

Pazifukwa za ntchito ya sitampu, cholowa kapena mphatso zitha kugwera m'magulu awiri - omwe sakhululukidwa, ndi omwe amakhomeredwa msonkho wa 10%. Cholowa chochokera kwa achibale apamtima, monga makolo, ana ndi mwamuna kapena mkazi, salipidwa pa sitampu. Zolowa ndi mphatso zina zonse zimakhomeredwa msonkho pamtengo wa 10%.

Ntchito ya sitampu imalipidwa pa malo omwewo, ngakhale wolandirayo sakhala ku Portugal.

Kuti mudziwe zambiri za cholowa kapena mphatso, onani Pano.

Portugal imapereka ngongole yamisonkho pakugulitsa katundu kwa anthu omwe si okhalamo. Ngati Pangano la Misonkho Kawiri (DTA) lilipo pakati pa dziko la Portugal ndi dziko limene munthuyo akukhala misonkho, ngongoleyi ikhoza kuchepetsa kapena kuthetsa misonkho iwiri. Kwenikweni, DTA imawonetsetsa kuti msonkho uliwonse womwe umalipiridwa ku Portugal umalipiridwa motsutsana ndi msonkho uliwonse womwe uyenera kuperekedwa kudziko lakwawo, kuwalepheretsa kukhomeredwa kawiri pa ndalama zomwezo. Kusiyanitsa kokha, ngati kulipo, pakati pa ndalama ziwiri za msonkho kumaperekedwa kumadera omwe ali ndi msonkho wapamwamba kwambiri.

Werengani Pano kuti mudziwe zambiri.

Ngakhale kuti misonkho ya Chipwitikizi ndiyofunika, sizinthu zokhazo zomwe muyenera kuziganizira. Ndikofunikira kuti mufufuze za DTA yoyenera ndikumvetsetsa malamulo amisonkho amderali m'dziko lomwe munthu akukhala misonkho. Kuphatikiza apo, kutengera momwe malowo amagwiritsidwira ntchito (mwachitsanzo, ndalama zobwereka), zilolezo zapadera zitha kufunidwa.

Chitsanzo kwa Anthu okhala ku UK:

Munthu wokhala ku UK yemwe akugulitsa malo ku Portugal atha kukhala ndi mlandu wopeza msonkho ku UK. Komabe, DTA pakati pa UK ndi Portugal nthawi zambiri imalola kuti pakhale ngongole motsutsana ndi misonkho yaku UK pamisonkho iliyonse yopindula yomwe imaperekedwa ku Portugal. Njira imeneyi imalepheretsa misonkho iwiri ya ndalama zogulitsa.

Funso lodziwika pakati pa omwe amagulitsa ndalama ndilakuti: Kodi njira yabwino kwambiri yosungira katundu ku Portugal ndi iti? Yankho limadalira kwambiri mikhalidwe ya munthu payekha, zolinga za ndalama, ndi cholinga chogwiritsira ntchito malowo.

• Mwini Waumwini (kwa okhala misonkho aku Portugal): Kwa anthu amene akugula nyumba yoyamba, kukhala ndi malowo m'dzina lawo nthawi zambiri kumakhala kopindulitsa, makamaka pankhani ya msonkho wamtengo wapatali (chonde onani zakusaperekedwa kwa nyumbayo pansi pa Misonkho ya Katundu Pakugulitsa Malo omwe ali pamwambapa).
• Kapangidwe kamakampani: Ngakhale dongosolo lamakampani lingawoneke ngati losangalatsa, limabwera ndi kuchuluka kwa ndalama zoyendetsera ntchito komanso zofunikira zotsatiridwa. Kukhazikitsa ndi kusunga zinthu mkati mwa kampani ndikofunikira. Komabe, umwini wamakampani ungapereke zopindulitsa monga mangawa ochepa komanso chitetezo chowonjezereka cha katundu, zomwe zingakhale zamtengo wapatali, makamaka kwa anthu omwe ali m'madera omwe ali ndi ziwopsezo zambiri zachuma kapena zina. Portugal ili ndi mapangano oteteza chuma ndi mayiko angapo.

Key Takeaway: Palibe yankho lofanana ndi limodzi. Kapangidwe kabwino kake kumadalira kuwunika mosamalitsa zosowa ndi mikhalidwe.