Portugal
PortugalStandard 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).