The standard corporate income tax rate in Portugal is 20%.
Portuguese resident companies are taxable in Portugal on their worldwide income.
Non-resident companies are subject to Portuguese corporate income tax on the trading profits attributable to a Portuguese PE.
Portugal generally follows the Article 5 OECD Model Tax Convention definition of permanent establishment. This should generally mean that activities of a preparatory or auxiliary nature linked to the staging of an event such as UWCLF 2025 performed by a non-resident entity in Portugal for a period of less than 6 months should not lead to the creation of a Portuguese PE (though careful analysis of expected activities in Portugal should be performed by each UEFA partner).