France or Portugal: which taxes less?

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

Level pegging: France and Portugal weigh about the same on the taxpayer.

Tax France Portugal Gap
Corporate income tax headline rate 25% 19% +6.0 points
Personal income tax top bracket 0% to 45% 14.5% to 48% −3.0 points
VAT standard rate 20% 23% −3.0 points

Detailed schedules

Corporate income tax

France

General regime 25%
SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals 15%

Portugal

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