Tax Rate Comparison · 2026

Portugal vs Greece: Tax Rates Compared

Compare Portugal and Greece on income tax, corporate tax, VAT, capital gains, and social security. Top income tax: 48% (Portugal) vs 44% (Greece). Includes take-home pay estimates, special regimes, and expat guidance for 2026.

Country A
Portugal
Top income tax: 48%
Corporate: 21%
VAT: 23% · CGT: 28%
VS
Country B
Greece
Top income tax: 44%
Corporate: 22%
VAT: 24% · CGT: 15%

Full Tax Rate Comparison

Tax TypePortugalGreeceLower Rate
Top Income Tax48%44%Greece
Bottom Income Tax13%9%Greece
Corporate Tax21%22%Portugal
VAT / GST23%24%Portugal
Capital Gains Tax28%15%Greece
Social Security (Emp)11%13.9%Portugal
Dividend Tax28%5%Greece
Tax Treaties7957Portugal

Take-Home Pay Estimate

Illustration — €100,000 gross annual income
Portugal Take-Home
€57,800
Greece Take-Home
€57,530
Annual Difference
+€270

Verdict

Overall Tax Burden
Greece has a lower overall tax burden
Greece scores lower on combined tax burden (32 vs 36). Top income tax: 44% vs 48% in Portugal. Corporate: 22% vs 21%. For high earners and entrepreneurs, Greece can offer meaningful tax savings.

Tax System: Territorial vs Worldwide

FactorPortugalGreece
Territorial TaxationNoNo
Digital Nomad VisaYesYes
Wealth TaxNoNo
CFC RulesYesYes

Special Regimes Available

CountryRegimeRate / BenefitDuration
PortugalIFICI (ex-NHR)10% flat rate10 years
Greece€100k Lump Sum€100,000/year15 years

Frequently Asked Questions

Which country has lower taxes: Portugal or Greece?
Portugal has a top income tax rate of 48% and corporate tax of 21%. Greece has 44% and 22% respectively. On €100k gross, estimated take-home is €57,800 in Portugal vs €57,530 in Greece. Actual liability varies with deductions, residency rules, and individual circumstances.
Is Portugal or Greece better for expats and digital nomads?
Portugal uses a worldwide tax system and offers the IFICI (ex-NHR) (10% flat rate, 10 years). Greece uses a worldwide tax system and offers the €100k Lump Sum (€100,000/year, 15 years). The best choice depends on income type, desired residency duration, and lifestyle preferences.
What is the corporate tax difference between Portugal and Greece?
The statutory corporate tax rate is 21% in Portugal and 22% in Greece. Effective rates can differ significantly due to deductions, loss carry-forwards, and R&D credits. Both countries may offer reduced rates or special regimes for SMEs or qualifying businesses.
Portugal Full Tax Guide Greece Full Tax Guide More Tax Comparisons Special Tax Regimes
Disclaimer: Rates shown are statutory rates for 2026. Effective rates vary with deductions and individual circumstances. Not tax advice.