Portugal vs Australia
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Australia: 3/24/2026
Compare Portugal and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Australia
General CIT Rate:
21
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
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.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Portugal
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Australia
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Portugal
Australia
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
28.56%
