PT主要税率（数据来自PwC税税总结，最后审核24 July 2026）： 企业所得税：19 增值税/消费税：23 个人所得税：Residents: 48% plus solidarity surtax of 2.5% on the taxable income exceeding EUR 80,000 and 5% on the amount of taxable income exceeding EUR 250,000. Special tax rates may apply on certain types of income. Non-residents: As a rule, 25% for employment / self-employment and pension income from a Portuguese source. 预提税：Resident: 25 / 25 / 25;
Non-resident: 25 / 0 or 25 / 0 or 25 具体适用税率请以最新官方规定及具体业务情况为准。