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Portugal vs Spain vs Italy
3-way tax comparison for 2026
🇵🇹
Portugal
Europe
Special Regime
🇪🇸
Spain
Europe
High Tax Comparator
🇮🇹
Italy
Europe
High Tax Comparator
Portugal scores
Personal Tax Score58
Business Tax Score68
Spain scores
Personal Tax Score38
Business Tax Score65
Italy scores
Personal Tax Score42
Business Tax Score60
| Category | Portugal | Spain | Italy |
|---|---|---|---|
| Top Personal Tax Rate | 48%% | 47-54%% | 43% |
| Corporate Tax Rate | 19%% | 25% | 27.8% |
| Capital Gains Tax | 28%% | 19-30%% | 26%% |
| Foreign Income | Worldwide | Worldwide | Worldwide |
| Residency Days | 183 | 183 | 183 |
| Wealth Tax | |||
| Inheritance Tax | |||
| VAT/GST | 23% | 21% | 22% |
| Withholding (Dividends) | 25%% | 19% | 26% |
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