Croatia vs Portugal
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Portugal: 4/04/2026
Compare Croatia and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Portugal
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
21
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last 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.
Withholding Tax (WHT)
Croatia
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Portugal
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Croatia
Portugal
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
16.01%
