Which has lower income tax, Portugal or Spain?

On the headline rate, Spain (47%) is lower than Portugal (53%). Local and regional taxes, social security and any special regime can change what you actually pay, so compare your own income before you decide.

Which has lower company tax, Portugal or Spain?

On the headline rate, Portugal (19%) is lower than Spain (25%). Exemptions, small-profit rates and where the company is managed from change the real figure.

Where do these figures come from?

From each country's official tax guidance, linked on this page and checked on 8 November 2026. Heed rechecks its rates on a rolling schedule, and sooner when an official page changes.

No. Heed is information, not advice. The headline rate is where a comparison starts; a qualified adviser in each country should confirm your position.

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Portugal vs Spain: tax compared

Portugal's headline personal income tax rate is 53% and Spain's is 47%. Company tax is 19% in Portugal and 25% in Spain. Both figures come from each country's official tax guidance, checked on 8 November 2026.

Face to face.

Portugal

Spain

Personal income tax

53%

48% top band plus the 5% solidarity surcharge above EUR 250,000 · 2.5% surcharge from EUR 80,000 · 48% top band

Personal income tax

47%Lower

Company tax

19%Lower

Standard mainland rate for tax periods starting in 2026; 18% in 2027, 17% from 2028 · 15% (SMEs and small mid caps, first EUR 50,000)

Company tax

25%

Special tax regime: Yes

Official guidancechecked 8 November 2026

Special tax regime: Yes

Official guidancechecked 8 November 2026

What the headline misses.

Regional and local taxes, social security, treaty relief and each country's residency test decide what you actually pay. The headline rate is where the comparison starts, not where it ends.

Tax guidePortugal: rates, residency and recent changes Tax guideSpain: rates, residency and recent changes

Questions

What people ask.

Straight answers, from the figures above.

: On the headline rate, Spain (47%) is lower than Portugal (53%). Local and regional taxes, social security and any special regime can change what you actually pay, so compare your own income before you decide.
: On the headline rate, Portugal (19%) is lower than Spain (25%). Exemptions, small-profit rates and where the company is managed from change the real figure.
: From each country's official tax guidance, linked on this page and checked on 8 November 2026. Heed rechecks its rates on a rolling schedule, and sooner when an official page changes.
: No. Heed is information, not advice. The headline rate is where a comparison starts; a qualified adviser in each country should confirm your position.

Rules move. Heed watches both.

Heed follows Portugal and Spain from their official sources and tells you when a rule that affects you changes, and the Scenario Planner runs your own income through both.

Map your move More comparisons

Portugal vs Spain: tax compared

Face to face.

What the headline misses.

What people ask.

Rules move. Heed watches both.

Other countries compared.