Tax Rate Comparison · 2026

Portugal vs Hungary: Tax Rates Compared

Compare Portugal and Hungary on income tax, corporate tax, VAT, capital gains, and social security. Top income tax: 48% (Portugal) vs 15% (Hungary). 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
Hungary
Top income tax: 15%
Corporate: 9%
VAT: 27% · CGT: 15%

Full Tax Rate Comparison

Tax TypePortugalHungaryLower Rate
Top Income Tax48%15%Hungary
Bottom Income Tax13%15%Portugal
Corporate Tax21%9%Hungary
VAT / GST23%27%Portugal
Capital Gains Tax28%15%Hungary
Social Security (Emp)11%18.5%Portugal
Dividend Tax28%15%Hungary
Tax Treaties7985Hungary

Take-Home Pay Estimate

Illustration — €100,000 gross annual income
Portugal Take-Home
€57,800
Hungary Take-Home
€71,750
Annual Difference
+€13,950

Verdict

Overall Tax Burden
Hungary has a lower overall tax burden
Hungary scores lower on combined tax burden (13 vs 36). Top income tax: 15% vs 48% in Portugal. Corporate: 9% vs 21%. For high earners and entrepreneurs, Hungary can offer meaningful tax savings.

Tax System: Territorial vs Worldwide

FactorPortugalHungary
Territorial TaxationNoNo
Digital Nomad VisaYesYes
Wealth TaxNoNo
CFC RulesYesYes

Special Regimes Available

CountryRegimeRate / BenefitDuration
PortugalIFICI (ex-NHR)10% flat rate10 years

Frequently Asked Questions

Which country has lower taxes: Portugal or Hungary?
Portugal has a top income tax rate of 48% and corporate tax of 21%. Hungary has 15% and 9% respectively. On €100k gross, estimated take-home is €57,800 in Portugal vs €71,750 in Hungary. Actual liability varies with deductions, residency rules, and individual circumstances.
Is Portugal or Hungary better for expats and digital nomads?
Portugal uses a worldwide tax system and offers the IFICI (ex-NHR) (10% flat rate, 10 years). Hungary uses a worldwide tax system. The best choice depends on income type, desired residency duration, and lifestyle preferences.
What is the corporate tax difference between Portugal and Hungary?
The statutory corporate tax rate is 21% in Portugal and 9% in Hungary. 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 Hungary 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.