Portugal Corporate Tax Calculator — 2026
| Company profit | €200,000 | |
|---|---|---|
| Corporate income tax | -€36,000 | PME / Small Mid Cap (reduced rate on the first EUR 50,000) |
| Derrama municipal (municipal surtax) | -€3,000 | Lisboa — 1.5% of taxable profit |
| Net | €161,000 | Effective rate 19.5% |
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All Portugal taxes · How we calculate
Figures not yet fixed for this tax year
These amounts are applied in practice, but the text that fixes them for this tax year does not exist yet: either the statute has not been passed, or the body that sets the figure publishes it later than the year it applies to. We show them because leaving them out would give you a worse answer, not a safer one — and we show you exactly what each one rests on.
- surcharges[derrama_municipal].localities[].rate — These are the rates levied on the 2025 tax period, not 2026. A Portuguese municipal council sets its derrama municipal rate for a year during that year and reports it to the tax authority, which publishes the consolidated national table only in the February that follows: the 2025 table appeared on 2 February 2026, so the 2026 table is not due until around February 2027. No 2026 rate therefore exists for any municipality today. All eleven rates offered here (Lisboa 1.50%, Porto 1.50%, Cascais 1.00%, Oeiras 1.50%, Sintra 1.50%, Braga 1.50%, Coimbra 1.45%, Faro 1.20%, Matosinhos 1.50%, Vila Nova de Gaia 1.25%, Setúbal 1.50%) come from that one official 2025 list. A derrama deliberation stays in force until the council passes a new one (art. 18.º/1 of Lei n.º 73/2013), and most councils leave their rate unchanged for years, so last year's rate is the best available estimate for 2026 — but it is an estimate, not the 2026 rate: a council is free to raise or cut it, and you would not learn of the change until 2027. The alternative was to omit the surcharge, which would understate the tax of a company based in Lisboa by 1.5% of its taxable profit. (what we relied on) · we re-check after 2027-02-01
What this calculator does not model
Every rule below is real and is left out on purpose — modelling it would need information this form does not ask you for, or a mechanism we have not built yet. What matters is not that something is missing, but which way it moves your number, so that is what we tell you.
- Your real tax may be LOWER — Most councils charge no municipal surcharge at all on companies whose prior-year turnover was EUR 150,000 or less (Porto and Vila Nova de Gaia charge a reduced rate instead). The calculator applies the full municipal rate to everyone, so it shows a surcharge you may not owe. Applies to: Companies with prior-year turnover of EUR 150,000 or less — which is most founders in their first year.
- Your real tax may be LOWER — The reduced 15% band is granted by a headcount test (fewer than 250 staff, or fewer than 500 for a small mid cap), not purely by turnover. We approximate it with the EUR 50,000,000 turnover limit, so a small mid cap above that turnover is denied the band here even though the law may grant it. Applies to: Companies above EUR 50,000,000 turnover with fewer than 500 staff.
- Your real tax may be HIGHER — Autonomous taxation (tributacoes autonomas) is a real corporate charge, but it falls on certain expenses — company cars, entertainment, undocumented spending — rather than on profit, so it cannot be derived from the numbers this form asks for. Applies to: Companies that run cars or incur entertainment expenses.
- Your real tax may be HIGHER — The reduced 15% band is granted here to every company at or below the turnover limit, but the law also demands a headcount test and a commercial, industrial or agricultural main activity. A company under the turnover limit that fails either test would not get the band. Applies to: Companies below the turnover limit with 500 or more staff, or whose main activity is not commercial, industrial or agricultural.
- May not apply to you — Corporate tax is charged on the taxable base after carried-forward losses and tax benefits, while both surcharges are charged on taxable profit before them. This calculator uses one profit figure for all three, so the numbers diverge once you carry losses forward. Applies to: Companies carrying losses forward or claiming tax benefits.