Cayman Islands or Portugal: which taxes less?

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

Lighter: Cayman Islands, ahead by 6.3 FiScore points.

Tax Cayman Islands Portugal Gap
Corporate income tax headline rate 0% 19% −19.0 points
Personal income tax top bracket 0% 14.5% to 48% −48.0 points
VAT standard rate 0% 23% −23.0 points

Detailed schedules

Corporate income tax

Cayman Islands

n/a

Portugal

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