Portugal › Glossary › Category G — Capital Gains
Category G — Capital Gains
Gains from selling property, shares, crypto, and other assets. Crypto held 365+ days is currently exempt.
Legal basis: Art. 10 CIRS
Category G (Categoria G) covers capital gains from the disposal of assets including real estate, shares, crypto-assets, and other financial instruments. Real estate gains are generally taxed at 28% on 50% of the gain for residents (or the full gain if the property is not the primary residence). Share gains are taxed at 28% flat or via aggregation with progressive brackets. Crypto-assets held for more than 365 days are currently exempt from IRS under Art. 10(1)(k) and 10(19) CIRS. Crypto held for less than 365 days is taxed at 28% on the gain. Losses can be offset against gains of the same category within the same tax year.
Example
Bitcoin purchased in January 2023 and sold in March 2025 (held >365 days) is fully exempt from IRS. The same bitcoin sold in November 2023 (held <365 days) would trigger a 28% gain tax on the profit.
See also
Apply this to your actual income
Use the free Portugal tax calculator to see how Category G — Capital Gains affects your IRS — all calculated in your browser.