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Portugal

Bitcoin Tax in Portugal (2026)

Capital gains taxResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Portugal's individual income tax code defines a crypto-asset as a digital representation of value or rights transferable or storable electronically using distributed ledger technology or similar technology. Article 10 places income arising from the disposal for consideration of crypto-assets outside business or professional activity within capital gains, while the official provision separately treats certain crypto-asset income received under Category E as capital gains when the received assets are later disposed of.

Key facts

Regime
Capital gains tax
Tax authority
Autoridade Tributária e Aduaneira
Framework
Código do Imposto sobre o Rendimento das Pessoas Singulares, Artigo 10.º
Holding period
Article 10 provides that gains from paid disposal of crypto-assets are excluded from taxation when the crypto-assets have been held for at least 365 days before disposal, subject to the provision's exclusions.

Frequently asked questions

Are bitcoin gains capital gains in Portugal?

The individual income tax code counts as capital gains the gains, not treated as business, professional, capital or property income, that result from the disposal for consideration of crypto-assets which are not securities.

Does Portugal have a crypto holding period exemption?

The code states that gains relating to crypto-assets held for a period of 365 days or more are excluded from taxation.

Sources

The authority itself: Autoridade Tributária e Aduaneira. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Portugal covers exchanges, payment methods and legality for residents.

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