Portugal — corporate tax, VAT, and dividend treatment
Portugal corporate income tax (19%), VAT (23%), and dividend withholding (25%), with cross-country context.
Country notes
Standard CIT (IRC) rate is 19% for companies resident on mainland Portugal (13% in the Autonomous Regions of Madeira and Azores). A reduced 15% rate applies to small and medium-sized enterprises on the first EUR 50,000 of taxable income (10.5% in the Autonomous Regions; 12.5% in qualifying inland territories of mainland Portugal). State surtax (Derrama Estadual) of 3% / 5% / 9% applies progressively to profits exceeding EUR 1.5m / 7.5m / 35m. Municipal surtax (Derrama Municipal) of up to 1.5% applies in selected municipalities.
Key data
| Corporate income tax | 19% |
|---|---|
| Standard VAT | 23% |
| Dividend withholding (default) | 25% |
| Currency | EUR |
| EU member | Yes |
Cross-country context
| Corporate income tax | 19% |
|---|---|
| Median across covered countries | 22 |
| Lowest in the data set | 9 (United Arab Emirates) |
| Highest in the data set | 30 (Germany) |
| Rank within the data set | #4 of 13 |
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Methodology
Applies the headline corporate income tax rate from the country profile to the entered profit before tax. Reduced rates, SME thresholds, surtaxes, dividend layers, and jurisdiction-specific deductions are not modelled. Result is an estimate for orientation, not tax advice.
These calculations are informational estimates based on headline rates and transparent assumptions — not tax, accounting, or legal advice. Verify with a qualified local advisor before relying on the results.
Related
Other countries in the region
Featured ranking
Country profile
Sources
- Autoridade Tributária e Aduaneira — Autoridade Tributária e Aduaneira — Portugal (accessed )
- European Commission — European Commission — policy and country information (accessed )
- Eurostat — Eurostat — official statistics of the European Union (accessed )
- OECD — OECD — economic and tax statistics (accessed )
- PricewaterhouseCoopers — PwC Worldwide Tax Summaries (accessed )
- Stripe — Stripe — supported countries (accessed )
- Wise — Wise — service availability (accessed )
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