Cuba
2.5/10
217th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Portugal, ahead by 1.2 FiScore point.
| Tax | Cuba | Portugal | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 30% to 35% | 19% | +16.0 points |
| Personal income tax top bracket | 15% to 50% | 14.5% to 48% | +2.0 points |
| VAT standard rate | 20% | 23% | −3.0 points |
Cuba
n/a
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |