Portugal vs Lithuania
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇵🇹 Portugal — 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.
🇱🇹 Lithuania — Municipal Income Tax Supplement
Lithuania's 60 municipalities levy a local supplement on income tax — 68% of PIT revenue goes to municipalities, creating strong local fiscal capacity. Property tax (nekilnojamojo turto mokestis) is set at 0.5%–3% by municipalities on commercial property and at 0.5%–2% on residential property above €150K value. Vehicle registration tax is national. Lithuania switched to a progressive income tax in 2019, having previously had a flat 15% rate.
Portugal vs Lithuania: Key Tax Differences (2026)
💰 Income Tax: 🇵🇹 Portugal has a higher top income tax rate (13.25–48% vs 20–32%). 🇱🇹 Lithuania is more favourable for high earners.
🛒 VAT/Sales Tax: Portugal has a higher consumption tax (6–23% vs 9–21%).
🏢 Corporate Tax: 🇱🇹 Lithuania offers a lower corporate rate (15% vs 19%), which can influence business location decisions.
📈 Capital Gains: 🇱🇹 Lithuania taxes investment gains at a lower rate (20% vs 28%), benefiting investors.