Upon consultation with different entities/departments, we note that Portugal does not have a general policy on Tax Exemptions on ODA. The treatment of ODA taxation, in our case, varies from partner country to partner country. Tax exemptions are normally requested locally and they may or may not be granted.
Tax treatment of official development assistance
Portugal
Key ODA figures
USD 206.8 million
Bilateral ODA (2021)
57.8%
Share of bilateral ODA country programmable (2021)
N/A
ODA to DRM (2021 disbursements)*
*Data from OECD Development Co-operation Profiles and OECD Creditor Reporting System.
Policy on Tax Exemptions on ODA
No general policy
Planned or Previous Reviews
No review planned
This policy is not planned to be reviewed.
Legal Instruments
Not available.
Further Information
- OECD Development Co-operation Peer Reviews: Portugal 2022 (Portuguese version)
- OECD Development Co-operation Profiles: Portugal
- Bilateral ODA is the volume of development assistance provided to developing countries in the last year in which data are available. Country programmable aid is the portion of bilateral aid that is programmed for individual countries or regions, and is a closer proxy of aid that is likely to be affected by any tax exemptions on ODA. The level of ODA to domestic resource mobilisation (DRM) is the amount of ODA that is recorded as supporting DRM in developing countries.
Read more about Tax treatment ODA
Related policy issues
-
The OECD promotes better policies for better lives in countries of all income levels. It works with public and private partners around the world to improve sustainable development outcomes, and encourage more effective, transparent development co-operation and financing.Learn more
-
Effective taxation is vital for development. An effective tax system not only raises revenues needed for funding public services, but can also support development goals, for example by helping combat illicit financial flows, reducing inequality through redistribution and addressing health and environmental objectives by influencing taxpayer behaviour.Learn more
-
Taxation is central to building strong, prosperous and inclusive societies by helping to raise the revenues needed to deliver much needed public goods and services. The OECD produces internationally comparable tax data, analysis and policy advice with the aim of helping governments around the world to design and implement effective, fair and efficient tax systems to foster resilient, inclusive and sustainable growth over the long term.Learn more