LLC × residence calculator · Edition 2026.09
If you lived in Portugal: how much tax you would pay on your LLC profit
Tax residents pay on worldwide income. With a look-through LLC the income goes into IRS by bracket. The NHR regime closed in 2024; the IFICI that replaced it does not cover this activity except for specific profiles.
Isaac Cubero · Checked on 14 September 2026 · worldwide income
At $100,000 of profit
On $100,000 of LLC profit, living in Portugal, you would pay about $35,453 a year: a 35.5% effective rate.
worldwide income
| IRS (2025 brackets) + solidarity surcharge | $35,453 |
| Estimated total | $35,453 |
Sources: Portuguese Tax Authority, 2025 IRS brackets (2025 Budget) · Fixed exchange rate 0.86 EUR/USD.
Rank 37 of 38 residences by effective rate at this profit.
- 2025 IRS brackets on gross income, no deductions.
- No social security.
- If you work from Portugal as a freelancer, social security takes 21.4% of 70% of the income.
- Portugal may treat what you withdraw from the LLC as dividends (28% flat) rather than work income: the breakdown changes, the conclusion does not.
- If the LLC is managed from Portugal, it can be resident there and pay IRC (21%) before distributing.
- Portuguese Tax Authority, 2025 IRS brackets (2025 Budget)
- Fixed exchange rate 0.86 EUR/USD.
At three profit levels
What you would pay in Portugal depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $12,923 | 25.8% | $37,077 |
| $100,000 | $35,453 | 35.5% | $64,547 |
| $250,000 | $111,203 | 44.5% | $138,797 |
Brackets applied (IRS (2025 brackets) + solidarity surcharge)
| Up to 8,059 EUR | 12.5% |
| From 8,059 EUR to 12,160 EUR | 16% |
| From 12,160 EUR to 17,233 EUR | 21.5% |
| From 17,233 EUR to 22,306 EUR | 24.4% |
| From 22,306 EUR to 28,400 EUR | 31.4% |
| From 28,400 EUR to 41,629 EUR | 34.9% |
| From 41,629 EUR to 44,987 EUR | 43.1% |
| From 44,987 EUR to 83,696 EUR | 44.6% |
| From 83,696 EUR to and above | 48% |
And if it were not an LLC
The five cheapest structures from Portugal, distributing all the profit.
| Structure | Corporate | Withholding | You, in Portugal | Total |
|---|---|---|---|---|
| UAE free zone | $0 | $0 | $28,000 | 28%$28,000 |
| Hong Kong Ltd | $8,250 | $0 | $25,690 | 33.9%$33,940 |
| Bulgarian EOOD | $10,000 | $4,500 | $20,700 | 35.2%$35,200 |
| US LLC | $0 | $0 | $35,453 | 35.5%$35,453 |
| Georgian LLC | $15,000 | $4,250 | $19,550 | 38.8%$38,800 |
Frequently asked questions
Does a US LLC pay tax if I live in Portugal?
The LLC pays no US federal tax if it has no US activity. Tax residents pay on worldwide income. With a look-through LLC the income goes into IRS by bracket. The NHR regime closed in 2024; the IFICI that replaced it does not cover this activity except for specific profiles.
How much would I pay in Portugal on $100,000 of profit?
On $100,000 of LLC profit, living in Portugal, you would pay about $35,453 a year: a 35.5% effective rate. The figure comes from applying irs (2025 brackets) + solidarity surcharge to the profit converted to EUR.
Is Portugal a territorial country?
No: Portugal taxes its residents' worldwide income. The LLC profit goes into your income tax under the country's rule (worldwide income).
Next
The figure is the start. The structure is the decision.
How an LLC is formed and run from Portugal, step by step: the US LLC from Portugal guide. And to see your country against the other 37: the full ladder.