PTCorporate tax · 2026

🇵🇹 Portugal Corporate Tax

Calculate your Portugal corporate tax for the 2026 tax year. Get an instant breakdown of tax bands, rates, deductions, social contributions, and your net take-home pay.

Your details

Taxable profit

€

SME Status (PME)Check if your company is a certified small or medium enterprise (PME). SMEs benefit from a reduced 15% rate on the first €50,000 of taxable profit, with the standard 19% rate on the remainder.

Tax year

2026Current

Estimates only. Calculations run in your browser. This is not financial advice — confirm with a qualified adviser before acting.

Net profit after tax

€43,725.00

Effective rate20.5%

Marginal rate21%

Net profit after tax €43,725.00Corporate tax €11,275.00

Corporate tax breakdown

€11,275.00

BandRateIn bandTax

Standard Rate (19%)19%€55,000.00€10,450.00

Municipal Surcharge (Derrama Municipal 1.5%)2%€55,000.00€825.00

Taxable profit€55,000.00

Corporate tax− €11,275.00

Net profit after tax€43,725.00

Estimates for the 2026 tax year. Last updated 2026-01-01. This is not financial advice — confirm with a qualified adviser before acting.

Important notes

Municipal surcharge (Derrama Municipal) is calculated at the maximum rate of 1.5%. The actual rate varies by municipality and may be lower.