Australia vs Portugal
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Portugal: 4/04/2026
Compare Australia and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Portugal
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
21
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
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)
Australia
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Portugal
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Australia
Portugal
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
16.01%
