Livida Sport: A Global Guide to Football Transfers - Second Edition - Manual / Resource - Page 40
Important Financial Considerations
The top tax rate in Portugal is 48% for residents and 25% for nonresidents.
The net/gross tax situation is complex. Players and clubs negotiate net
salaries, while contracts state the gross amounts. Clubs handle monthly
tax deductions, so players receive their salaries without immediate tax
obligations. However, players must file an annual tax return by June of
the following year, which clubs typically do not assist with.
It's important to note that the tax withheld at source is usually lower
than the final tax owed, potentially requiring players to pay the
difference. Clubs are not responsible for this additional tax, so players
should factor this into their negotiations.
The risk of delayed or unpaid salaries is moderate. As of 2023, at least
61 players have received assistance from the FIFA Fund for unpaid
wages, although this relates to clubs outside the top tier.
Leagues
Primeira Liga
18
Liga Portugal 2
18
Liga 3 (x2)
20
Campeonato de
Portugal (x4)
14
Portugal is a great country to live in, and for non-European players in
particular, it is a very friendly country to have as their first experience in
Europe. Fans are respectful, and players and their families can enjoy a
normal life outside of football. The league is very competitive, and
players are normally surprised at the level they encounter on a weekly
basis. A player who performs well in Portugal has a significant chance of
a future transfer to another league in Europe.
Bernardo Morais Palmeiro
Formerl Exec Advisor at Rio Ave FC, Exec Advisor at
Sporting Club de Portugal and FIFA Legal Counsel
Jul - Jun
40
© Livida Sport Limited
1 Jul - 16 Sept*
2 Jan - 4 Feb
