Antigua and Barbuda or Portugal: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Antigua and Barbuda, ahead by 3.3 FiScore points.

Tax Antigua and Barbuda Portugal Gap
Corporate income tax headline rate 25% 19% +6.0 points
Personal income tax top bracket 0% 14.5% to 48% −48.0 points
VAT standard rate 15% 23% −8.0 points

Detailed schedules

Corporate income tax

Antigua and Barbuda

General regime 25%
Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector n/a

Portugal

General regime 18% in 2027, 17% in 2028 19%
SMEs: first €50,000 of profit 15%
See the Antigua and Barbuda page See the Portugal page