Portugal vs Nicaragua
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Nicaragua: 4/06/2026
Compare Portugal and Nicaragua corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Nicaragua Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Nicaragua
General CIT Rate:
21
General CIT Rate:
headline rate of 30%
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
within two months following the fiscal year-end
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
due within two months after the end of the fiscal year
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:
Monthly advance payments of 1-3% of gross income
Withholding Tax (WHT)
Portugal
Nicaragua
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Nicaragua
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
15%
Effective Tax Rate (ETR)
Portugal
Nicaragua
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
26.85%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
12.89%
