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Estonia vs Portugal
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡ͺπŸ‡ͺ Estonia
vs
πŸ‡΅πŸ‡Ή Portugal
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
22%
22% national + local supplement; defence spending driving rate increases
No change
13.25–48%
48% top rate; further bracket relief phasing in
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
9–24%
24% standard; defence-driven fiscal pressure
No change
6–23%
23% standard; food VAT reductions under review
No change
Corporate Tax Rate
Corporate Tax Rate
22%
22% on distributed profits; retained earnings still 0%
No change
19%
Gradual reduction to 15% by 2030; 19% for 2026
β–Ό -2.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
22%
22% as income
No change
28%
28% flat; IFICI regime for new residents
No change
Social Security & Payroll
Social Security / Payroll
~33%
33% social tax maintained; III pillar voluntary pension growing
No change
~34.75%
Stable; pension reform discussions ongoing
No change
State, Regional & Local Taxes

πŸ‡ͺπŸ‡ͺ Estonia β€” Local Income Tax Supplement

Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings β€” only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%–2.5% of assessed land value by municipalities.

πŸ‡΅πŸ‡Ή Portugal β€” Municipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Estonia vs Portugal: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡΅πŸ‡Ή Portugal has a higher top income tax rate (22% vs 13.25–48%). πŸ‡ͺπŸ‡ͺ Estonia is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Estonia has a higher consumption tax (9–24% vs 6–23%).

🏒 Corporate Tax: πŸ‡΅πŸ‡Ή Portugal offers a lower corporate rate (19% vs 22%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡ͺπŸ‡ͺ Estonia taxes investment gains at a lower rate (22% vs 28%), benefiting investors.

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