Portugal vs Poland
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Poland: 4/05/2026
Compare Portugal and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Poland
General CIT Rate:
21
General CIT Rate:
19
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Three months after the end of the tax 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 installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Portugal
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Poland
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Portugal
Poland
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
-9.47%
