{"country":{"id":17,"continentId":2,"continentName":"Europe","continentSlug":"europe","name":"Portugal","slug":"portugal","currencyCode":"EUR","currencySymbol":"€","requiresRegion":false,"summary":"Assumes transfers to exempt spouses, partners, descendants or ascendants. Other beneficiaries may owe 10% stamp duty on taxable Portuguese assets. Reporting may still be required. Foreign taxes and registration costs are excluded.","defaultMetaDescription":"Explore Portuguese inheritance for exempt close-family transfers. Review the model and when other beneficiaries can owe inheritance stamp duty."},"regions":[],"rules":{"base":{"id":22,"countryId":17,"regionId":null,"thresholdAmount":0,"taxRate":0,"dependantAllowance":0,"disclaimer":"Assumes transfers to exempt spouses, partners, descendants or ascendants. Other beneficiaries may owe 10% stamp duty on taxable Portuguese assets. Reporting may still be required. Foreign taxes and registration costs are excluded.","effectiveFrom":"2026-01-01","model":{"kind":"none","note":"Assumes transfers to exempt spouses, partners, descendants or ascendants. Other beneficiaries may owe 10% stamp duty on taxable Portuguese assets. Reporting may still be required. Foreign taxes and registration costs are excluded.","sources":["https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Cidadaos/Dados_pessoais_familia/Familia/Obito/Paginas/default.aspx"],"reviewedOn":"2026-10-25"}}},"content":null,"url":"https://die.tax/country/portugal","limitations":"Illustration only. A null model means a single-rate illustration with modelled allowances. A model with incomplete=true excludes state taxes."}