Facts
- Combined corporate income tax rate
- 31.5 % (2023)
- Top statutory personal income tax rate
- 53.0 % (2022)
- Tax revenue, % of GDP
- 22.3 % (2024)
- Top marginal rate incl. employee social security
- 58.2 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 30.0 % (2023)
- Corporate income tax rate, sub-central
- 1.5 % (2023)
- Central CIT rate net of sub-central deduction
- 30.0 % (2023)
- Central CIT rate excluding surtax
- 21.0 % (2023)
- Top marginal income tax rate (PIT only)
- 47.2 % (2022)
- Top rate threshold, × average wage
- 13.00× (2022)
- Average annual wage, US$ PPP
- $39,098 (2022)
- Average annual wage, national currency
- 21,606 (2022)
- Tax revenue level
- 20–25% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 42.3 % (2024)
- Taxes on goods and services, % of value added
- 14.1 % (2024)
- ISO code
- PRT
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 22.3 % |
| 2023 | 22.7 % |
| 2022 | 23.2 % |
| 2021 | 22.3 % |
| 2020 | 22.3 % |
| 2019 | 22.4 % |
| 2018 | 22.8 % |
| 2017 | 22.6 % |
| 2016 | 22.6 % |
| 2015 | 23.1 % |
| 2014 | 22.9 % |
| 2013 | 22.9 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 42.3 % |
| 2023 | 43.3 % |
| 2022 | 42.5 % |
| 2021 | 40.1 % |
| 2020 | 41.7 % |
| 2019 | 40.1 % |
| 2018 | 41.1 % |
| 2017 | 40.8 % |
| 2016 | 41.4 % |
| 2015 | 43.3 % |
| 2014 | 44.0 % |
| 2013 | 45.6 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 14.1 % |
| 2023 | 14.0 % |
| 2022 | 14.6 % |
| 2021 | 14.6 % |
| 2020 | 14.1 % |
| 2019 | 14.8 % |
| 2018 | 14.8 % |
| 2017 | 14.7 % |
| 2016 | 14.6 % |
| 2015 | 14.4 % |
| 2014 | 14.0 % |
| 2013 | 13.5 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 30.0 % |
| 2022 | 30.0 % |
| 2021 | 30.0 % |
| 2020 | 30.0 % |
| 2019 | 30.0 % |
| 2018 | 30.0 % |
| 2017 | 28.0 % |
| 2016 | 28.0 % |
| 2015 | 28.0 % |
| 2014 | 30.0 % |
| 2013 | 30.0 % |
| 2012 | 30.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 31.5 % |
| 2022 | 31.5 % |
| 2021 | 31.5 % |
| 2020 | 31.5 % |
| 2019 | 31.5 % |
| 2018 | 31.5 % |
| 2017 | 29.5 % |
| 2016 | 29.5 % |
| 2015 | 29.5 % |
| 2014 | 31.5 % |
| 2013 | 31.5 % |
| 2012 | 31.5 % |
Top statutory personal income tax rate
| Period | Value |
|---|---|
| 2022 | 53.0 % |
| 2021 | 53.0 % |
| 2020 | 53.0 % |
| 2019 | 53.0 % |
| 2018 | 53.0 % |
| 2017 | 56.2 % |
| 2016 | 56.5 % |
| 2015 | 56.5 % |
| 2014 | 56.5 % |
| 2013 | 56.5 % |
| 2012 | 49.0 % |
| 2011 | 50.0 % |
Year by year · 30
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Portugal 2024 | — | — | 22.3 % |
| Portugal 2023 | 31.5 % | — | 22.7 % |
| Portugal 2022 | 31.5 % | — | — |
| Portugal 2021 | 31.5 % | — | — |
| Portugal 2020 | 31.5 % | — | — |
| Portugal 2019 | 31.5 % | — | — |
| Portugal 2018 | 31.5 % | — | — |
| Portugal 2017 | 29.5 % | — | — |
| Portugal 2016 | 29.5 % | — | — |
| Portugal 2015 | 29.5 % | — | — |
| Portugal 2014 | 31.5 % | — | — |
| Portugal 2013 | 31.5 % | — | — |
| Portugal 2012 | 31.5 % | — | — |
| Portugal 2011 | 28.5 % | 50.0 % | — |
| Portugal 2010 | 26.5 % | — | — |
| Portugal 2009 | 26.5 % | — | — |
| Portugal 2008 | 26.5 % | — | — |
| Portugal 2007 | 26.5 % | — | — |
| Portugal 2006 | 27.5 % | — | — |
| Portugal 2005 | 27.5 % | 40.0 % | — |
| Portugal 2004 | 27.5 % | 40.0 % | — |
| Portugal 2003 | 33.0 % | 40.0 % | — |
| Portugal 2002 | 33.0 % | 40.0 % | — |
| Portugal 2001 | 35.2 % | 40.0 % | — |
| Portugal 2000 | 35.2 % | 40.0 % | — |
| Portugal 1999 | — | — | 20.9 % |
| Portugal 1998 | — | — | 20.4 % |
| Portugal 1997 | — | — | 20.3 % |
| Portugal 1996 | — | — | 20.5 % |
| Portugal 1995 | — | — | 19.7 % |