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Portugal vs Norway
Tax Rate Comparison

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

🇵🇹 Portugal
vs
🇳🇴 Norway
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13.25–48%
48% top rate; further bracket relief phasing in
No change
22–47.4%
Income thresholds rising with wage growth
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
6–23%
23% standard; food VAT reductions under review
No change
12–25%
Standard 25% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
19%
Gradual reduction to 15% by 2030; 19% for 2026
-2.0pp vs 2025
22%
Resource rent taxes stable; critical minerals review
No change

Capital Gains Tax

Capital Gains Tax
28%
28% flat; IFICI regime for new residents
No change
37.84%
High dividend tax fuels holding co. debate
No change

Social Security & Payroll

Social Security / Payroll
~34.75%
Stable; pension reform discussions ongoing
No change
~19.1%
Stable; labour market tight
No change
State, Regional & Local Taxes

🇵🇹 PortugalMunicipal & 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.

🇳🇴 NorwayMunicipal Taxes & Resource Rent

Norway's 15 counties and 356 municipalities set local income tax within a national band; max combined rate ~22%. Norway has unique resource rent taxes on petroleum (78%) and hydropower (67% from 2024). Wealth tax (formuesskatt) applies at 1%–1.1% on net assets above NOK 1.7M. Dividends above a risk-free return are taxed at ~37.84% effective.

⚠️ 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.

Portugal vs Norway: Key Tax Differences (2026)

💰 Income Tax: 🇵🇹 Portugal has a higher top income tax rate (13.25–48% vs 22–47.4%). 🇳🇴 Norway is more favourable for high earners.

🛒 VAT/Sales Tax: Norway has a higher consumption tax (6–23% vs 12–25%).

🏢 Corporate Tax: 🇵🇹 Portugal offers a lower corporate rate (19% vs 22%), which can influence business location decisions.

📈 Capital Gains: 🇵🇹 Portugal taxes investment gains at a lower rate (28% vs 37.84%), benefiting investors.

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