Estonia or Portugal: which taxes less?

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

Lighter: Estonia, ahead by 1.7 FiScore point.

Tax Estonia Portugal Gap
Corporate income tax headline rate 22% 19% +3.0 points
Personal income tax top bracket 22% 14.5% to 48% −26.0 points
VAT standard rate 20% 23% −3.0 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

Portugal

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