Azores
5.3/10
106th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Azores, ahead by 1.6 FiScore point.
| Tax | Azores | Portugal | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 14% | 19% | −5.0 points |
| Personal income tax top bracket | 0% to 36.2% | 14.5% to 48% | −11.8 points |
| VAT standard rate | 18% | 23% | −5.0 points |
Azores
| General regional regime | 14% |
| SMEs: first 50,000 euros of profit | 11.9% |
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |