Effective tax rates - Corporate tax statistics — Effective marginal in Portugal
Portugal: Effective tax rates - Corporate tax statistics — Effective marginal was 26.05 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates - Corporate tax statistics — Effective marginal in Portugal, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates - corporate tax statistics — effective marginal in Portugal is 26.05 Percentage of taxable income, measured in 2025. That is the highest value across all 9 years on record.
The figure is up 0.9% on the previous year and up 117.3% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Portugal peaked at 26.05 Percentage of taxable income in 2025 and was at its lowest, 9.03 Percentage of taxable income, in 2021.
Portugal ranks 54th of 99 countries on this measure, in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective marginal in Portugal, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 11.99 Percentage of taxable income | — |
| 2018 | 12.1 Percentage of taxable income | +0.9% |
| 2019 | 11.21 Percentage of taxable income | -7.4% |
| 2020 | 10.24 Percentage of taxable income | -8.6% |
| 2021 | 9.03 Percentage of taxable income | -11.8% |
| 2022 | 10.92 Percentage of taxable income | +21.0% |
| 2023 | 22.67 Percentage of taxable income | +107.5% |
| 2024 | 25.83 Percentage of taxable income | +14.0% |
| 2025 | 26.05 Percentage of taxable income | +0.9% |
Portugal compared with similar countries
- Portugal's 26.05 Percentage of taxable income is above the median for high income countries, which is 20.11 Percentage of taxable income, 1.3× the median. (54 countries reporting)
- Portugal's 26.05 Percentage of taxable income is above the median for Europe & Central Asia, which is 26.05 Percentage of taxable income, 1.0× the median. (39 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 11.76 Percentage of taxable income | 11.21 Percentage of taxable income | 12.1 Percentage of taxable income | 3 |
| 2020s | 17.46 Percentage of taxable income | 9.03 Percentage of taxable income | 26.05 Percentage of taxable income | 6 |
Countries ranked near Portugal
- 51 Albania 27.56 Percentage of taxable income compare
- 52 Honduras 27.22 Percentage of taxable income compare
- 53 South Africa 26.63 Percentage of taxable income compare
- 55 Costa Rica 26.01 Percentage of taxable income compare
- 56 Tunisia 25.5 Percentage of taxable income compare
- 57 North Macedonia 25.34 Percentage of taxable income compare
More economy & growth data for Portugal
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.18 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.9 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 6.84 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0218 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 639.78 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 13.49 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 16.41 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.043 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,261 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 62.23 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective marginal in Portugal?
- Effective tax rates - corporate tax statistics — effective marginal in Portugal was 26.05 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in Portugal?
- The highest recorded value was 26.05 Percentage of taxable income in 2025.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Portugal?
- The lowest recorded value was 9.03 Percentage of taxable income in 2021.
- How does Portugal rank for effective tax rates - corporate tax statistics — effective marginal?
- Portugal ranks 54th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Portugal?
- Over the last ten years it is up 117.3%. The long-run trend across the full record is rising.
- Where does this Portugal data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.