Tax Info
Enter Dynamic PageGeneral CIT Rate
21
CIT Return Due Date
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Resident Withholding Tax (Dividend/Interest/Royalty)
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty)
25/0-25/25
General VAT Rate
23
General Capital Gain Tax Rate
25 (same as the normal CIT rate for corporations)
Composite Effective Average Tax Rate
28.42%
Composite Effective Marginal Tax Rate
16.01%
Administrative Regions
01 - Aveiro District
02 - Beja District
03 - Braga District
04 - Bragança District
05 - Castelo Branco District
06 - Coimbra District
07 - Évora District
08 - Faro District
09 - Guarda District
10 - Leiria District
11 - Lisbon District
12 - Portalegre District
13 - Porto District
14 - Santarém District
15 - Setúbal District
16 - Viana do Castelo District
17 - Vila Real District
18 - Viseu District
20 - Azores
30 - Madeira
