Who Is Taxed On A Gift In Portugal?

Offshore Tax with HTJ.tax · Jan 20, 2026 · 1m

When making or receiving a gift in Portugal, a common question is who actually pays the tax. In this episode, we explain how Portuguese law allocates the tax burden—and why donors still play a practical role even when they are not the taxpayer.🔎 What You’ll Learn in This Episode:1️⃣ The General Rule Under Portuguese LawIn Portugal, the recipient (beneficiary) of a gift is generally the person subject to taxation. This follows directly from Articles 1(1) and 2 of the Código do Imposto do Selo, which place Stamp Duty liability on the beneficiary of a gratuitous transfer.2️⃣ The Donor Is Not the…