Estonia vs Portugal
Corporate Tax Comparison
Time of Update: Estonia: 4/05/2026 / Portugal: 4/04/2026
Compare Estonia and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Estonia vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Estonia
Portugal
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
General CIT Rate:
21
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Withholding Tax (WHT)
Estonia
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Estonia
Portugal
General Capital Gain Tax Rate:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Estonia
Portugal
Composite Effective Average Tax Rate:
17.0%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
0.0%
Composite Effective Marginal Tax Rate:
16.01%
