Portugal vs Cyprus
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Cyprus: 4/05/2026
Compare Portugal and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Cyprus
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:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar 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:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Portugal
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Cyprus
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Portugal
Cyprus
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
5.92%
