Cyprus vs Portugal
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Portugal: 4/04/2026
Compare Cyprus and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Portugal
General CIT Rate:
12.5
General CIT Rate:
21
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
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.
Withholding Tax (WHT)
Cyprus
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Portugal
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Cyprus
Portugal
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
16.01%
