Effective tax rates for expenditure based tax incentives - Corporate in Portugal
Portugal: Effective tax rates for expenditure based tax incentives - Corporate 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 for expenditure based tax incentives - Corporate 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
- 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 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.