Country tax profile · 2026
Portugal corporate tax
How Portugal taxes corporate
The standard corporate profits tax in Portugal is 19%. Reduced to 19% (mainland) from 2026 (was 20% in 2025). SMEs/Small Mid-Caps: 15% on first EUR 50,000 of taxable income; inland-territory SMEs 12.5%. Madeira/Azores: 13% standard. Start-ups access the SME reduced rates.
Compiled by MyNomadWorld for Portugal and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Portugal's corporate tax compares
Portugal's corporate tax of 19% is the 124th highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Poland (19%) · Brunei (18.5%) · Belarus (20%) · Libya (20%) · Madagascar (20%) · Tajikistan (18%)
Who is a tax resident of Portugal?
>183 days (in any rolling 12-month period) in Portugal, or maintaining a habitual residence/home there on 31 December.
Related Portugal taxes
Moving to Portugal?
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What is the corporate tax rate in Portugal?
The standard corporate profits tax in Portugal is 19%. Reduced to 19% (mainland) from 2026 (was 20% in 2025). SMEs/Small Mid-Caps: 15% on first EUR 50,000 of taxable income; inland-territory SMEs 12.5%. Madeira/Azores: 13% standard. Start-ups access the SME reduced rates.