Effective tax rates for income based tax incentives - Corporate tax in Portugal
Portugal: Effective tax rates for income based tax incentives - Corporate tax was 27.49 Percentage of taxable income in 2013. ▼ Falling
Effective tax rates for income based tax incentives - Corporate tax in Portugal, 2000–2013
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2013, effective tax rates for income based tax incentives - corporate tax in Portugal stood at 27.49 Percentage of taxable income.
That represents a change of down 4.5% over ten years.
Over the whole period, effective tax rates for income based tax incentives - corporate tax in Portugal peaked at 30.72 Percentage of taxable income in 2000 and was at its lowest, 23.13 Percentage of taxable income, in 2007.
Portugal ranks 8th of 41 countries on this measure, in the top quarter.
The long-run direction has been consistently falling across the 14 years of available data.
Effective tax rates for income based tax incentives - Corporate tax in Portugal, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 30.72 Percentage of taxable income | — |
| 2001 | 30.72 Percentage of taxable income | +0.0% |
| 2002 | 28.8 Percentage of taxable income | -6.2% |
| 2003 | 28.8 Percentage of taxable income | +0.0% |
| 2004 | 24 Percentage of taxable income | -16.7% |
| 2005 | 24 Percentage of taxable income | +0.0% |
| 2006 | 24 Percentage of taxable income | +0.0% |
| 2007 | 23.13 Percentage of taxable income | -3.6% |
| 2008 | 23.13 Percentage of taxable income | +0.0% |
| 2009 | 23.13 Percentage of taxable income | +0.0% |
| 2010 | 23.13 Percentage of taxable income | +0.0% |
| 2011 | 24.88 Percentage of taxable income | +7.6% |
| 2012 | 27.49 Percentage of taxable income | +10.5% |
| 2013 | 27.49 Percentage of taxable income | +0.0% |
Portugal compared with similar countries
- Portugal's 27.49 Percentage of taxable income is above the median for high income countries, which is 19.2 Percentage of taxable income, 1.4× the median. (33 countries reporting)
- Portugal's 27.49 Percentage of taxable income is above the median for Europe & Central Asia, which is 17.98 Percentage of taxable income, 1.5× the median. (25 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 26.04 Percentage of taxable income | 23.13 Percentage of taxable income | 30.72 Percentage of taxable income | 10 |
| 2010s | 25.75 Percentage of taxable income | 23.13 Percentage of taxable income | 27.49 Percentage of taxable income | 4 |
Countries ranked near Portugal
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 income based tax incentives - corporate tax in Portugal?
- Effective tax rates for income based tax incentives - corporate tax in Portugal was 27.49 Percentage of taxable income in 2013, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Portugal?
- The highest recorded value was 30.72 Percentage of taxable income in 2000.
- What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Portugal?
- The lowest recorded value was 23.13 Percentage of taxable income in 2007.
- How does Portugal rank for effective tax rates for income based tax incentives - corporate tax?
- Portugal ranks 8th out of 41 countries with data for 2013.
- Is effective tax rates for income based tax incentives - corporate tax rising or falling in Portugal?
- Over the last ten years it is down 4.5%. 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 income 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 income-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.