El Salvador vs Portugal
Corporate Tax Comparison
Time of Update: El Salvador: 4/05/2026 / Portugal: 4/04/2026
Compare El Salvador and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
El Salvador vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
El Salvador
Portugal
General CIT Rate:
30%
General CIT Rate:
21
CIT Return Due Date:
April 30
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
April 30
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
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.
Withholding Tax (WHT)
El Salvador
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
El Salvador
Portugal
General Capital Gain Tax Rate:
10 or 30
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
El Salvador
Portugal
Composite Effective Average Tax Rate:
27.49%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
18.93%
Composite Effective Marginal Tax Rate:
16.01%
