Effective tax rates: Corporate tax statistics … expenditure average in Portugal
Portugal: Effective tax rates: Corporate tax statistics … expenditure average was 10.17 Percentage of taxable income in 2025. ▼ Falling
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
The most recent figure for effective tax rates for expenditure based tax incentives - corporate in Portugal is 10.17 Percentage of taxable income, measured in 2025. That is the lowest value across all 7 years on record.
Compared with earlier readings it is down 8.0% on the previous year and down 8.0% over ten years.
That places Portugal 31st out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates: Corporate tax statistics … expenditure average in Portugal, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 11.05 Percentage of taxable income | — |
| 2020 | 11.06 Percentage of taxable income | +0.1% |
| 2021 | 11.06 Percentage of taxable income | +0.0% |
| 2022 | 11.06 Percentage of taxable income | +0.0% |
| 2023 | 11.06 Percentage of taxable income | +0.0% |
| 2024 | 11.06 Percentage of taxable income | +0.0% |
| 2025 | 10.17 Percentage of taxable income | -8.0% |
Portugal compared with similar countries
- Portugal's 10.17 Percentage of taxable income is below the median for high income countries, which is 12.71 Percentage of taxable income, 80% of the median. (40 countries reporting)
- Portugal's 10.17 Percentage of taxable income is above the median for Europe & Central Asia, which is 10.17 Percentage of taxable income, 1.0× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 11.05 Percentage of taxable income | 11.05 Percentage of taxable income | 11.05 Percentage of taxable income | 1 |
| 2020s | 10.91 Percentage of taxable income | 10.17 Percentage of taxable income | 11.06 Percentage of taxable income | 6 |
Countries ranked near Portugal
- 28 Finland 12.69 Percentage of taxable income compare
- 29 Croatia 12.57 Percentage of taxable income compare
- 30 Peru 11.42 Percentage of taxable income compare
- 32 Malaysia 10.08 Percentage of taxable income compare
- 33 Romania 9.96 Percentage of taxable income compare
- 34 Cyprus 9.75 Percentage of taxable income compare
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 10.17 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 11.06 Percentage of taxable income in 2020.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Portugal?
- The lowest recorded value was 10.17 Percentage of taxable income in 2025.
- How does Portugal rank for effective tax rates for expenditure based tax incentives - corporate?
- Portugal ranks 31st 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 down 8.0%. The long-run trend across the full record is falling.
- 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 — Effective average tax rate. 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.