Portugal
3.7/10
186th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: United States, ahead by 1.4 FiScore point.
3.7/10
186th of 217
5.1/10
112th of 217
| Tax | Portugal | United States | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 19% | 21% | −2.0 points |
| Personal income tax top bracket | 14.5% to 48% | 10% to 37% | +11.0 points |
| VAT standard rate | 23% | 11.73% | +11.3 points |
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |
United States
| Federal tax | 21% |
| State tax 0% to over 9% depending on the state | n/a |