Effective tax rates: Corporate tax statistics … expenditure Implicit in Portugal
Portugal: Effective tax rates: Corporate tax statistics … expenditure Implicit was -16.98 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Portugal, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in Portugal stood at -16.98 Percentage of taxable income. That is the highest value across all 7 years on record.
Compared with earlier readings it is unchanged over ten years.
That places Portugal 48th out of 50 countries with data for 2025, putting it in the bottom quarter.
Effective tax rates: Corporate tax statistics … expenditure Implicit in Portugal, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -16.98 Percentage of taxable income | — |
| 2020 | -16.98 Percentage of taxable income | -0.0% |
| 2021 | -16.98 Percentage of taxable income | -0.0% |
| 2022 | -16.98 Percentage of taxable income | -0.0% |
| 2023 | -16.98 Percentage of taxable income | -0.0% |
| 2024 | -16.98 Percentage of taxable income | -0.0% |
| 2025 | -16.98 Percentage of taxable income | -0.0% |
Portugal compared with similar countries
- Portugal's -16.98 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 2.2× the median. (40 countries reporting)
- Portugal's -16.98 Percentage of taxable income is below the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 2.0× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -16.98 Percentage of taxable income | -16.98 Percentage of taxable income | -16.98 Percentage of taxable income | 1 |
| 2020s | -16.98 Percentage of taxable income | -16.98 Percentage of taxable income | -16.98 Percentage of taxable income | 6 |
Countries ranked near Portugal
More economy & growth data for Portugal
- Real gdp growth, annual growth rate -28.55 % change on previous year (2024)
- 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)
- SDRs holdings, US dollar, annual growth rate 5.03 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0111 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 357.11 units per person (2025)
- SDRs holdings, SDR, annual growth rate 0.0135 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0081 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 260.76 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 0.8183 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Portugal?
- Effective tax rates for expenditure based tax incentives - corporate in Portugal was -16.98 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Portugal?
- The highest recorded value was -16.98 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Portugal?
- The lowest recorded value was -16.98 Percentage of taxable income in 2019.
- How does Portugal rank for effective tax rates for expenditure based tax incentives - corporate?
- Portugal ranks 48th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Portugal?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- 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 for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.