Paraguay vs Portugal
Corporate Tax Comparison
Time of Update: Paraguay: 4/06/2026 / Portugal: 4/04/2026
Compare Paraguay and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Paraguay vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Paraguay
Portugal
General CIT Rate:
10%
General CIT Rate:
21
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Quarterly advance payments
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)
Paraguay
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Paraguay
Portugal
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Paraguay
Portugal
Composite Effective Average Tax Rate:
9.44%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
7.00%
Composite Effective Marginal Tax Rate:
16.01%
