Name: Corporate income tax (combined central + sub-central)
Creator: OECD

Portugal — Combined

Portugal tax rates: corporate income tax, the standard VAT/GST rate and the top personal income tax rate, republished from OECD sources.

29.50%

−1.00 pp

As of 2026

Latest

29.50% 2026

Previous year

30.50% 2025

Min

26.50% 2007

Max

35.20% 2000

Year	Rate
2026	29.50%
2025	30.50%
2024	31.50%
2023	31.50%
2022	31.50%
2021	31.50%
2020	31.50%
2019	31.50%
2018	31.50%
2017	29.50%
2016	29.50%
2015	29.50%
2014	31.50%
2013	31.50%
2012	31.50%
2011	28.50%
2010	26.50%
2009	26.50%
2008	26.50%
2007	26.50%
2006	27.50%
2005	27.50%
2004	27.50%
2003	33.00%

What the combined corporate income tax rate is

The combined corporate income tax rate adds sub-central company taxes to the central statutory rate. It is the better single number for federal countries such as the United States, Canada, Germany or Switzerland, where states, provinces or cantons levy their own corporate taxes on top of the national rate. The sub-central share varies by location, so the combined figure is not a single rate that any one company necessarily pays.

Where the OECD source does not publish a combined figure, the country is absent from this leaderboard. The central-only statutory rate is on the corporate income tax page.

Combined rates move when either layer moves: a change in the national rate or in the average sub-central rate shifts the figure, and the OECD recalculates the sub-central share as tax laws change. Reading the combined series against the central-only page is the clearest picture of how much of a country's company tax is raised below the national level — for the United States, for example, a 21% federal rate sits under a combined measure that reflects state taxes on top.