Portugal vs Liechtenstein
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Liechtenstein: 4/05/2026
Compare Portugal and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Liechtenstein Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Liechtenstein
General CIT Rate:
21
General CIT Rate:
12.5
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
July 1st (may be postponed)
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
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.
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
Withholding Tax (WHT)
Portugal
Liechtenstein
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Liechtenstein
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
Effective Tax Rate (ETR)
Portugal
Liechtenstein
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
