Portugal’s Blacklisted Tax Jurisdictions

  • Publication 25 July 2025

  • | Reference IN1072

Portugal, like many nations, maintains a “blacklist” of jurisdictions deemed to have more favourable tax regimes, often referred to as “tax havens”. This list is a crucial element of Portugal’s strategy to combat international tax evasion and avoidance, and it carries significant tax consequences for individuals and entities dealing with these jurisdictions.

What is Portugal’s Blacklist?

Portugal’s blacklist is an official list of countries, territories, and regions that the Portuguese tax authorities consider having clearly more favourable privileged tax regimes. This list is unilaterally determined by Portugal, though it can be updated by the government based on various criteria. It is notably extensive, encompassing over 80 jurisdictions, and includes both well-known tax havens and others.

List of Portugal’s Blacklisted Tax Jurisdictions

It is important to note that this list can change, so it is important to consult the most up-to-date official decree from the Portuguese Ministry of Finance for the definitive list.

Conclusion

For individuals and businesses with connections to Portugal, understanding and navigating the country’s blacklisted tax jurisdictions is paramount. The tax consequences can be severe, leading to significantly higher tax burdens and increased administrative complexities. It is highly advisable to seek professional assistance to assess potential exposures, ensure compliance. Reach out to Dixcart Portugal for more information (advice.portugal@dixcart.com).

This is not professional tax advice.

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