Portugal vs Singapore
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Singapore: 4/04/2026
Compare Portugal and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Singapore
General CIT Rate:
21
General CIT Rate:
17
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
November 30
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one 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.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Portugal
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Singapore
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
Singapore
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
13.15%
