Portugal vs Belize
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Belize: 4/01/2026
Compare Portugal and Belize corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Belize Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Belize
General CIT Rate:
21
General CIT Rate:
Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
Annual tax returns must be filed by March 31 of the subsequent tax year.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
Estimated tax payments follow the same monthly schedule as business tax payments.
Withholding Tax (WHT)
Portugal
Belize
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
15/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Belize
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Portugal
Belize
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
25%
