Azores or Portugal: which taxes less?

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

Detailed schedules

Corporate income tax

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%