All comparisons
Portugal vs Spain
Side-by-side tax comparison for 2026
🇵🇹
Portugal
Europe
Special Regime
🇪🇸
Spain
Europe
High Tax Comparator
Scores
Personal Tax Score58
Business Tax Score68
Scores
Personal Tax Score38
Business Tax Score65
| Category | Portugal | Spain |
|---|---|---|
| Top Personal Tax Rate | 48%% | 47-54%% |
| Corporate Tax Rate | 19%% | 25% |
| Capital Gains Tax | 28%% | 19-28%% |
| Foreign Income | Worldwide | Worldwide |
| Residency Days | 183 | 183 |
| Wealth Tax | ||
| Inheritance Tax | ||
| VAT/GST | 23% | 21% |
| Withholding (Dividends) | 25%% | 19% |