Poland or Portugal: which taxes less?

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

Lighter: Poland, ahead by 1.1 FiScore point.

Tax Poland Portugal Gap
Corporate income tax headline rate 19% 19% Same rate
Personal income tax top bracket 12% to 32% 14.5% to 48% −16.0 points
VAT standard rate 23% 23% Same rate

Detailed schedules

Corporate income tax

Poland

General regime 19%
Small taxpayers and new companies revenue under 2 M€ 9%

Portugal

General regime 18% in 2027, 17% in 2028 19%
SMEs: first €50,000 of profit 15%