DE · EuropePT · Europe
Germany vs Portugal: tax rates compared
Portugal's income tax rate is 5.5pp higher than Germany's (53% vs 47.5%). 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 | DE | PT | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 53% | PT +5.5 pp |
| Corporate Tax | 30.1% | 30.5% | PT +0.4 pp |
| VAT | 19% | 23% | PT +4 pp |
| Capital Gains Tax | 25% | 28% | PT +3 pp |
| Crypto Tax | 0% | 28% | PT +28 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | −5.5 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | −0.4 pp | Portugal higher |
Portugal's corporate tax rate is 0.4pp higher than Germany's (30.5% vs 30.1%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −4 pp | Portugal higher |
Portugal's VAT rate is 4pp higher than Germany's (23% vs 19%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | −3 pp | Portugal higher |
Portugal's capital gains tax rate is 3pp higher than Germany's (28% vs 25%). The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Difference | −28 pp | Portugal higher |
Portugal's crypto tax rate is 28pp higher than Germany's (28% vs 0%). The 88-country average is 13%: Germany sits below it, Portugal sits above it. Germany's figure is dated 2025-03-06 and Portugal's 2026-06-25, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Difference | 0 pp | displayed rates match |
Germany's wealth tax rate is identical to Portugal's — both sit at 0%. The 193-country average is 0.1%: both sit below it.