Portugal Corporate Tax Rate (2026)
Portugal's Corporate Tax Rate: 29.5 % combined statutory rate in 2026, -1pp YoY. OECD (CORPORATE_TAX_RATE), 2000–2026.
Data
| Year | % combined statutory rate | YoY Change |
|---|---|---|
| 2026 | 29.5 | -1pp |
| 2025 | 30.5 | -1pp |
| 2024 | 31.5 | unchanged |
| 2023 | 31.5 | unchanged |
| 2022 | 31.5 | unchanged |
| 2021 | 31.5 | unchanged |
| 2020 | 31.5 | unchanged |
| 2019 | 31.5 | unchanged |
| 2018 | 31.5 | +2pp |
| 2017 | 29.5 | unchanged |
| 2016 | 29.5 | unchanged |
| 2015 | 29.5 | -2pp |
| 2014 | 31.5 | unchanged |
| 2013 | 31.5 | unchanged |
| 2012 | 31.5 | +3pp |
| 2011 | 28.5 | +2pp |
| 2010 | 26.5 | unchanged |
| 2009 | 26.5 | unchanged |
| 2008 | 26.5 | unchanged |
| 2007 | 26.5 | -1pp |
About this Dataset
Portugal recorded 29.5 % combined statutory rate in 2026. The latest change was -1pp. Across 2000–2026 the series ranges from 26.5 % combined statutory rate in 2010 to 35.2 % combined statutory rate in 2000.
This page tracks the combined statutory corporate income tax rate in Portugal — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone.
Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.