Singapore vs Portugal
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Portugal: 4/04/2026
Compare Singapore and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Portugal
General CIT Rate:
17
General CIT Rate:
21
CIT Return Due Date:
November 30
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
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)
Singapore
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Portugal
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Singapore
Portugal
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
16.01%
