Portugal vs Cayman Islands
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Cayman Islands: 4/05/2026
Compare Portugal and Cayman Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Cayman Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Cayman Islands
General CIT Rate:
21
General CIT Rate:
N/A
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
The Cayman Islands has no tax reporting requirements.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
N/A
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.
CIT Estimated Payment Due Date:
N/A
Withholding Tax (WHT)
Portugal
Cayman Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Cayman Islands
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Portugal
Cayman Islands
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
