Portugal vs Chinese Taipei
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Chinese Taipei: 4/05/2026
Compare Portugal and Chinese Taipei corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Chinese Taipei Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Chinese Taipei
General CIT Rate:
21
General CIT Rate:
20
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
No later than 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 Payment Due Date:
No later than 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.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
Withholding Tax (WHT)
Portugal
Chinese Taipei
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Chinese Taipei
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
Effective Tax Rate (ETR)
Portugal
Chinese Taipei
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
N/A
