• Vanhu
  • Rental Property Income: Mutero wakatsetseka we25% unoshanda kumari yekurojesa kubva kudzimba dzekugara, zvisinei nekuti munhu wacho mutero anogara here kana kuti kwete. Nekudaro, mareti emutero akaderedzwa anowanikwa kune kwenguva refu makondirakiti ekurenda:
    • Kupfuura 5 uye pasi pemakore gumi: 10%
    • Kupfuura gumi uye pasi pe10: 20%
    • Kwemakore makumi maviri: 20%
• Companies
  • Mari yekurenda inowanikwa kuburikidza nekambani inobhadharwa zvakasiyana zvichienderana nekambani yekugara mutero.
    • Resident Makambani: Mari yekurenda inotererwa pamitengo iri pakati pe16% ne20% mudunhu rePortugal, uye pakati pe11.9% ne14.7% yezvivakwa zviri muMadeira.
    • Asina-Kugara Makambani: Mambure emari yekurojesa inotarwa pachiyero chakafuratirwa che20%.

Mari inodiwa inogona kushandiswa kudzikisa mari inobhadhariswa mutero inofanirwa - kunze kwekunge iri chikamu chebasa rekugadzira mari.

Mareti anotevera anoshanda kune vese vatengi vega uye vemakambani (kunze kwekunge zvataurwa neimwe nzira) pakutenga uye muridzi wenzvimbo muPortugal:

• Chitambi cheDuty paKutenga Chivakwa
  • Basa rechitambi rinobvisirwa pakutenga nzvimbo muPortugal:
    • Nhamba: Chitambi chemutero we0.8% wemutengo wepamusoro pakati pemutengo wekutenga neVPT (Taxable Property Value). Sezvo VPT inowanzove yakaderera pane mutengo wekutenga, basa rechitambi rinowanzoverengerwa pamutengo wekutenga.
    • Kubhadhara uye Nguva Yokubhadhara: Mutengi ndiye ane basa rekubhadhara mari yechitambi pamberi gwaro rekupedzisira rinosainwa. Uchapupu hwekubhadhara hunofanira kupiwa kune notary.

• Nzvimbo Yekutumira Mutero: Pamusoro pebasa rechitambi, kana chivakwa chichichinja muridzi muPortugal, mutero wekutamisa unonzi IMT (Imposto Municipal sobre Transmissões Onerosas de Imóveis) inoshanda - kureva:
  • Ndiani Anobhadhara: Mutengi ane basa rekubhadhara IMT.
    • Nguva Yokubhadhara: Payment yakafanira pamberi gwaro rekupedzisira rekutengesa pfuma rinosainwa. Uchapupu hwekubhadhara hunofanira kuendeswa kune notary panguva yekutsinhana kweimba.
    • Hwaro hwekuverenga: IMT inoverengerwa pamusoro pemutengo chaiwo wekutenga kana kukosha kwemutero (VPT).
    • Mutero: Mwero weIMT unoenderana zvakanyanya nezvinhu zviviri:
      • Iko kushandiswa kwenzvimbo (semuenzaniso, pekugara pekutanga vs. yechipiri imba).
      • Ingave kutenga ndekweimba yekutanga kana inotevera.
        • Mitengo inotangira kubva ku0% kusvika ku6.5% (kare, iyo yakanyanya mwero yaive 8%).
    • Kuregererwa kweZvivakwa Makambani: Makambani ane bhizinesi rekutanga kutenga nekutengesa zvivakwa haasunungurwe kubva kuIMT kana vachigona kuratidza kuti vakatengesa zvimwe zvivakwa mukati memakore maviri apfuura.

• Gore negore Municipal Property Mutero (IMI): Mitero miviri yepagore yemunisiparati yezvivakwa inogona kushanda - kureva, IMI (Imposto Municipal sobre Imóveis) uye AIMI (Kuwedzera kana IMI):
  • IMI (Annual Municipal Property Tax)
    • Ndiani Anobhadhara: Muridzi wezvivakwa kubva muna Zvita 31 wegore rapfuura.
    • Nheyo yeKuverenga: Zvichienderana nemutengo wemutero wepfuma (VPT).
    • Mutero wemutero: Kubva ku0.3% kusvika ku0.8% yeVPT. Mutengo chaiwo unoenderana nekuti nzvimbo yacho yakarongedzerwa semudhorobha here kana kumaruwa nevakuru vemitero vechiPutukezi. Kupatsanurwa uku kunoenderana nenzvimbo yenzvimbo.
    • Nyaya Inokosha: Varidzi (vanhu kana makambani) ari munzvimbo yemitero yakadzimwa nevakuru vemitero yePortugal vari pasi peiyo IMI chiyero che7.5%.
  • AIMI (Wedzero Yepagore Municipal Property Tax)
    • Chii chiri: Mumwe mutero wekuwedzera pane zvivakwa zvine mutengo wepamusoro wemutero (VPT).
    • Chikumbaridzo: Inoshanda kune chikamu che cumulative VPT inodarika € 600,000 yezvivakwa zvese zvekugara uye zvivakwa zvekuvaka zvine mutero mumwe chete.
    • Chiziviso Chinokosha kune Vakaroorana: Iyo € 600,000 chikumbaridzo chinoshanda munhu mumwe nomumwe. Naizvozvo, vakaroorana vane muridzi wemubatanidzwa vane mhosva yeAIMI pazvivakwa zvinodarika € 1.2 miriyoni (yakapetwa kaviri pamunhu wega).
    • Iyo Inoshanda Sei: AIMI inoverengerwa zvichienderana neiyo chizere VPT ye zvose zvivakwa zvemunhu, kwete chivako chimwe chete. Kana iyo VPT yakasanganiswa ichipfuura € 600,000, iyo yakawandisa mari iri pasi peAIMI.
    • Mutero wemutero: Inosiyana pakati pe0.4% ne1.5%, zvichienderana nekuti muridzi anobhadhariswa mutero semunhu mumwechete, vaviri, kana kambani.
    • Chibvumirano: Zvivakwa zvinoshandiswa kusimudzira zviitiko chaizvo, sekupa pekugara, zvinokwanisika pekugara, hazvibvumidzwe kubva kuAIMI.

Vanhu:

Mutero weCapital gains tax unoshanda kune purofiti yakaitwa nekutengesa midziyo muPortugal, kunze kwekunge nzvimbo yacho yakatengwa gore ra1989 risati rasvika. Mitero yemutero inosiyana zvichienderana nekuti uri mugari here kana kuti usiri mugari, mashandisirwo enzvimbo, uye mashandisirwo emari yekutengeswa.

• Kuverenga Capital Gains: Capital gains inoverengwa semusiyano pakati pemutengo wekutengesa uye kukosha kwekutora. Iko kukosha kwekutora kunogona kugadziridzwa kukwira kwemitengo, mitengo yekutora yakanyorwa, uye chero kuvandudzwa kwemari kwakaitwa mukati memakore gumi nemaviri kutengeswa.
  • Mutero Vagari
    • 50% yemari inowanikwa inobhadharwa.
    • Kusununguka kwekukwira kwemitengo kunogona kushanda kana nzvimbo yakaitwa kwemakore maviri kana kupfuura.
    • Mutero wekuwana unowedzerwa kune imwe yako yegore mari uye inobhadhariswa mutero pa marginal rates kubva pa14.5% kusvika pa48%.
    • Yekutanga Residence Exemption: Mbereko kubva mukutengeswa kweimba yako yekutanga inoregererwa kana mari yese (mambure echero remba) ikadzoserwa mune imwe imba yekutanga muPortugal kana EU / EEA. Kudzoreredza uku kunofanirwa kuitika kungave kusati kwatengeswa (mukati memwedzi makumi maviri nemana hwindo) kana mukati memwedzi makumi matatu nematanhatu mushure mekutengeswa. Iwe unofanirwawo kugara munzvimbo itsva mukati memwedzi mitanhatu yekutenga.
  • Vagari vasiri mutero
    • Kubva muna Ndira 1, 2023, makumi mashanu muzana emari inowanikwa mutero.
    • Mutero unoshanda unoenderana nemari yepasirese yeasiri mugari uye iri pasi pemitengo inofambira mberi, inosvika pa48%.

Makambani:

Mari inowana mutero wemutero kumakambani asiri ekugara ingangoita 14.7% kana 20%, zvichienderana nenzvimbo yenzvimbo. Kuti uwane rumwe ruzivo pamusoro pemitengo yemitero yemakambani, ndapota tarisa pano.

Kunyangwe mutero wenhaka usingashande muPortugal, basa rechitambi rinoshanda panhaka pamwe nemimwe mitero (yatotaurwa pamusoro apa).

Nechinangwa chebasa rechitambi, nhaka kana zvipo zvinogona kuwira mune chimwe chezvikamu zviviri - izvo zvisingabhadharwe, uye izvo zvinobhadhariswa mutero we10%. Nhaka dzinobva kuhama dzepedyo, dzakaita sevabereki, vana nevakaroorana, hadzibatirwi pamabasa echitambi. Dzimwe nhaka dzese nezvipo zvinobhadhariswa mutero paflat chitambi chebasa regumi.

Chitambi chebasa chinobhadharwa kune icho chivakwa, kunyangwe mugamuchiri asingagare muPortugal.

Kuti uwane rumwe ruzivo nezve nhaka kana zvipo, ona pano.

Portugal inopa chikwereti chemutero pakutengesa zvivakwa kune vasiri vagari. Kana Chibvumirano cheDouble Taxation Agreement (DTA) chiripo pakati pePortugal nenyika yemunhu panogara mutero, chikwereti ichi chinogona kuderedza kana kubvisa mutero wakapetwa kaviri. Chaizvoizvo, iyo DTA inova nechokwadi chekuti chero mutero unobhadharwa muPortugal unokweretwa kune chero mutero unokodzera munyika yekumusha kwemunhu, zvichivatadzisa kubhadhariswa kaviri pamari imwe chete. Musiyano chete, kana uripo, pakati pemari yemitero miviri inobhadharwa kune hutongi nemutero wepamusoro.

verenga pano mamwe mashoko.

Nepo mutero wechiPutukezi wakakosha, hausi iwo ega chinhu chekufunga nezvacho. Izvo zvakakosha kuti uongorore zvakanangwa zveDTA yakakodzera uye kunzwisisa mitemo yemitero yemuno nemirairo munyika yemunhu anogara mutero. Uyezve, zvichienderana nekuti chivakwa chinoshandiswa sei (semuenzaniso, pamari yekurenda), marezinesi chaiwo anogona kudiwa.

Muenzaniso kune Vagari veku UK:

Mugari wemuUK anotengesa chivakwa muPortugal angangove nemhosva yemutero wekuwana mari muUK. Nekudaro, iyo DTA iri pakati peUK nePortugal inowanzo bvumidza kiredhiti ichipokana neUK mutero kune chero capital gains tax inobhadharwa muPortugal. Iyi nzira inodzivirira kaviri mutero wemari yekutengesa.

Mubvunzo wakajairika pakati pevanoisa mari ndewekuti: ndeipi nzira inonyanya kushanda mutero yekubata zvivakwa muPortugal? Mhinduro yacho inoenderana zvakanyanya nemamiriro emunhu, zvinangwa zvekudyara, uye chinangwa chekushandiswa kwenzvimbo.

• Huridzi Hwega (kuvagari vemutero wechiPutukezi): Kune vagari vanotenga pekugara pekutanga, kubata chivakwa ichi muzita ravo pachavo kunogona kuve kwakanakira, kunyanya maererano nemutero wekuwana mari (ndapota tarisai kusunungurwa kwekutanga pekugara pasi peMutero weProperty paKutengeswa kweChikamu chiri pamusoro).
• Zvimiro zveCorporate: Kunyange chimiro chekambani chingaite sechinofadza, chinouya nekuwedzera kwemitengo yekutonga uye zvinodiwa zvekuteerera. Kugadzira uye kuchengetedza zvinhu mukati mekambani kwakakosha. Nekudaro, varidzi vemakambani vanogona kupa mabhenefiti akadai sechikwereti chishoma uye kuchengetedzwa kweasset kwakawedzera, izvo zvinogona kukosha, kunyanya kune vanhu vari munzvimbo dzine mari yepamusoro kana dzimwe njodzi. Portugal ine zvibvumirano zvekuchengetedza asset nenyika dzinoverengeka.

Key Takeaway: Iko hakuna-saizi-inokodzera-yese mhinduro. Chimiro chakanaka chinoenderana nekunyatsoongorora zvinodiwa nemunhu uye mamiriro.