The key measures of the Portuguese State Budget Proposal for 2023 can be summarized in the following:
- New PIT regime for crypto;
- Tax allowance per child 2.0 regime;
- Update in PIT tax brackets;
- CIT tax losses carried forward indefinitely;
- New CIT capitalization tax incentive;
- Introduction of CIT taxation of high value electric cars;
- Higher refunds of excise duties on professional diesel and gas.
You can find more about this measures here:
State Budget 2023_Personal and Corporate taxation Key takeaways
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