FR · EuropePT · Europe
France vs Portugal: tax rates compared
Between the two, France's income tax rate (55.4%) tops Portugal's (53%) by 2.4pp. The 200-country average is 28%: both sit above it.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | FR | PT | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 53% | FR +2.4 pp |
| Corporate Tax | 36.1% | 30.5% | FR +5.6 pplargest gap |
| VAT | 20% | 23% | PT +3 pp |
| Capital Gains Tax | 31.4% | 28% | FR +3.4 pp |
| Crypto Tax | 30% | 28% | FR +2 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Portugal | 53% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +2.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Portugal | 30.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5.6 pp | France higher |
Between the two, France's corporate tax rate (36.1%) tops Portugal's (30.5%) by 5.6pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −3 pp | Portugal higher |
Between the two, Portugal's VAT rate (23%) tops France's (20%) by 3pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | +3.4 pp | France higher |
Between the two, France's capital gains tax rate (31.4%) tops Portugal's (28%) by 3.4pp. The 175-country average is 10.3%: both sit above it. France's figure is dated 2025-01-01 and Portugal's 2026-07-24, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| France | 30% | Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23 |
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Difference | +2 pp | France higher |
Between the two, France's crypto tax rate (30%) tops Portugal's (28%) by 2pp. The 88-country average is 13%: both sit above it. France's figure is dated 2024-04-23 and Portugal's 2026-06-25, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Difference | 0 pp | displayed rates match |
There's no gap here — France and Portugal both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Portugal's 2026-01-05, so the two rates come from different data vintages.