Portugal vs Ukraine
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.
πΊπ¦ Ukraine β Local Council Taxes
Ukraine's 27 oblasts and the city of Kyiv have limited independent taxing powers β income tax is national. Local councils set rates for land tax (0.01%β3% of normative monetary value), real estate tax (up to 1.5% of minimum wage per sq.m.), and transport tax. Unified tax regimes for entrepreneurs (1β3 groups) are nationally set with simplified rates. Wartime conditions have significantly altered tax collection and enforcement. The simplified system (ΡΠ΄ΠΈΠ½ΠΈΠΉ ΠΏΠΎΠ΄Π°ΡΠΎΠΊ) covers ~60% of registered entrepreneurs.
Portugal vs Ukraine: Key Tax Differences (2026)
π° Income Tax: π΅πΉ Portugal has a higher top income tax rate (13.25β48% vs 18%). πΊπ¦ Ukraine is more favourable for high earners.
π VAT/Sales Tax: Portugal has a higher consumption tax (6β23% vs 20%).
π’ Corporate Tax: πΊπ¦ Ukraine offers a lower corporate rate (18% vs 19%), which can influence business location decisions.
π Capital Gains: πΊπ¦ Ukraine taxes investment gains at a lower rate (18% vs 28%), benefiting investors.