Statutory corporate income tax rate in Portugal

Portugal: Statutory corporate income tax rate was 31.5% in 2018. ▼ Falling

Latest (2018)
31.5%
Change on year
up 6.8%
World rank
7th
of 93 countries
All-time high
35.2%
in 2000
All-time low
26.5%
in 2007
Years of data
19
2000–2018

Statutory corporate income tax rate in Portugal, 2000–2018

0102030402000200920182000: 35.2 %2001: 35.2 %2002: 33 %2003: 33 %2004: 27.5 %2005: 27.5 %2006: 27.5 %2007: 26.5 %2008: 26.5 %2009: 26.5 %2010: 26.5 %2011: 28.5 %2012: 31.5 %2013: 31.5 %2014: 31.5 %2015: 29.5 %2016: 29.5 %2017: 29.5 %2018: 31.5 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

The most recent figure for statutory corporate income tax rate in Portugal is 31.5%, measured in 2018.

Compared with earlier readings it is up 6.8% on the previous year and up 18.9% over ten years.

Over the whole period, statutory corporate income tax rate in Portugal peaked at 35.2% in 2000 and was at its lowest, 26.5%, in 2007.

That places Portugal 7th out of 93 countries with data for 2018, putting it in the top 10%.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in Portugal, year by year

Annual values for Statutory corporate income tax rate in Portugal, 2000 to 2018.
Year % Change
2000 35.2%
2001 35.2% +0.0%
2002 33.0% -6.3%
2003 33.0% +0.0%
2004 27.5% -16.7%
2005 27.5% +0.0%
2006 27.5% +0.0%
2007 26.5% -3.6%
2008 26.5% +0.0%
2009 26.5% +0.0%
2010 26.5% +0.0%
2011 28.5% +7.5%
2012 31.5% +10.5%
2013 31.5% +0.0%
2014 31.5% +0.0%
2015 29.5% -6.3%
2016 29.5% +0.0%
2017 29.5% +0.0%
2018 31.5% +6.8%

Averages by decade

DecadeAverage LowestHighest Years
2000s 29.8% 26.5% 35.2% 10
2010s 29.9% 26.5% 31.5% 9

Countries ranked near Portugal

  1. 4 France 34.4% compare
  2. 5 Brazil 34.0% compare
  3. 6 Monaco 33.3% compare
  4. 8 Angola 30.0% compare
  5. 8 Argentina 30.0% compare
  6. 8 Australia 30.0% compare
  7. 8 Gabon 30.0% compare
  8. 8 Kenya 30.0% compare
  9. 8 Mexico 30.0% compare
  10. 8 Montserrat 30.0% compare
  11. 8 Nigeria 30.0% compare
  12. 8 Saint Vincent and the Grenadines 30.0% compare
  13. 8 Senegal 30.0% compare
  14. 8 Seychelles 30.0% compare

See the full ranking of 93 places →

More economy & growth data for Portugal

All data for Portugal →

Frequently asked questions

What is statutory corporate income tax rate in Portugal?
Statutory corporate income tax rate in Portugal was 31.5% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in Portugal?
The highest recorded value was 35.2% in 2000.
What is the lowest statutory corporate income tax rate recorded in Portugal?
The lowest recorded value was 26.5% in 2007.
How does Portugal rank for statutory corporate income tax rate?
Portugal ranks 7th out of 93 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in Portugal?
Over the last ten years it is up 18.9%. The long-run trend across the full record is falling.
Where does this Portugal data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

Download this data

CSV · JSON — 19 observations, free to reuse under CC BY 4.0 (Our World in Data).

Share, cite or embed this page

Cite this page

Statutory corporate income tax rate in Portugal. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 03 September 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/portugal/

Embed or link this data

Paste this into a page to link back to these figures. The data itself is free to reuse under CC BY 4.0 (Our World in Data); please keep the attribution.

<a href="https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/portugal/">Statutory corporate income tax rate in Portugal</a> — Statizoid

About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.