Portugal
3.7/10
186th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: São Tomé and Príncipe, ahead by 2 FiScore points.
3.7/10
186th of 217
5.7/10
77th of 217
| Tax | Portugal | São Tomé and Príncipe | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 19% | 25% | −6.0 points |
| Personal income tax top bracket | 14.5% to 48% | 10% to 20% | +28.0 points |
| VAT standard rate | 23% | 15% | +8.0 points |
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |
São Tomé and Príncipe
n/a