Portugal

Side-by-side tax comparison of 1 country

Portugal flagPortugal
PortugalPortugal

Standard corporate tax rate is 19% for 2026 (reduced from 20% in 2025). Scheduled to reach 17% by 2028. SMEs benefit from 15% rate on first €50,000.

Corporate Tax
19%
Income Tax
14.5% - 48%
VAT Rate
23%
Capital Gains Tax
28%
Effective Rate
19%
Income Tax Brackets
  • 0 - 7,47614.5%
  • 7,476 - 11,28421%
  • 11,284 - 15,99226.5%
  • 15,992 - 20,70028.5%
  • 20,700 - 26,35535%
  • 26,355 - 38,63237%
  • 38,632 - 50,48343.5%
  • 50,483 - 48%
Capital Gains
28%

Capital gains tax is 28% (flat rate).