Corporate Tax Comparison

Hungary vs Portugal

Compare Hungary and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Hungary: 4/05/2026 · Portugal: 4/04/2026

Base Country/Region

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Compare Corporate Tax

Hungary

Portugal

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Hungary: 4/05/2026 · Portugal: 4/04/2026

Corporate Income Tax (CIT)

Hungary

Portugal

General CIT Rate:

CIT Return Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Return Due Date:

The last day of the fifth month after the end of the tax year.

CIT Payment Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Payment Due Date:

The last day of the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

Pay by quarter or by 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)

Hungary

Portugal

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0-25/25

Value-Added Tax (VAT)

Hungary

Portugal

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Hungary

Portugal

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.

General Capital Gain Tax Rate:

25 (same as the normal CIT rate for corporations)

Effective Tax Rate (ETR)

Hungary

Portugal

Composite Effective Average Tax Rate:

10.31%

Composite Effective Average Tax Rate:

28.42%

Composite Effective Marginal Tax Rate:

6.62%

Composite Effective Marginal Tax Rate:

16.01%

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