Portugal vs Greece
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Greece: 4/04/2026
Compare Portugal and Greece corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Greece Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Greece
General CIT Rate:
21
General CIT Rate:
22
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
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:
Six months of equal installment payments.
Withholding Tax (WHT)
Portugal
Greece
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Greece
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
Effective Tax Rate (ETR)
Portugal
Greece
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
21.05%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
20.07%
