Portugal vs Slovakia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π΅πΉ 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.
πΈπ° Slovakia β Municipal Property & Business Taxes
Slovakia's 79 districts and 2,927 municipalities have limited taxing powers. Municipalities set property tax (daΕ z nehnuteΔΎnostΓ) within nationally defined limits and may apply local coefficients. Commercial property tax in Bratislava is higher than rural areas. Vehicle tax is set regionally. A local fee for municipal waste applies. Slovakia uses a progressive income tax system since abandoning its flat 19% rate in 2013. The 15% CIT rate for SMEs is one of the EU's most competitive.
Portugal vs Slovakia: Key Tax Differences (2026)
π° Income Tax: π΅πΉ Portugal has a higher top income tax rate (13.25β48% vs 19β25%). πΈπ° Slovakia is more favourable for high earners.
π VAT/Sales Tax: Portugal has a higher consumption tax (6β23% vs 5β20%).
π’ Corporate Tax: π΅πΉ Portugal offers a lower corporate rate (19% vs 21%), which can influence business location decisions.
π Capital Gains: πΈπ° Slovakia taxes investment gains at a lower rate (25% vs 28%), benefiting investors.