GG · EuropePT · Europe
Guernsey vs Portugal: tax rates compared
Portugal has an income tax rate of 53%, 33pp above Guernsey's 20%. The 200-country average is 28%: Guernsey sits below it, Portugal sits above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | GG | PT | Difference |
|---|---|---|---|
| Income Tax | 20% | 53% | PT +33 pplargest gap |
| Corporate Tax | 0% | 30.5% | PT +30.5 pp |
| VAT | 0% | 23% | PT +23 pp |
| Capital Gains Tax | 0% | 28% | PT +28 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Portugal | 53% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −33 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | 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 | −30.5 pp | Portugal higher |
Portugal has a corporate tax rate of 30.5%, 30.5pp above Guernsey's 0%. The 201-country average is 22.6%: Guernsey sits below it, Portugal sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −23 pp | Portugal higher |
Portugal has a VAT rate of 23%, 23pp above Guernsey's 0%. The 181-country average is 15%: Guernsey sits below it, Portugal sits above it. Guernsey's figure is dated 2025-12-17 and Portugal's 2026-07-24, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | −28 pp | Portugal higher |
Portugal has a capital gains tax rate of 28%, 28pp above Guernsey's 0%. The 175-country average is 10.3%: Guernsey sits below it, Portugal sits above it. Guernsey's figure is dated 2025-12-17 and Portugal's 2026-07-24, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Difference | 0 pp | displayed rates match |
Guernsey and Portugal share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and Portugal's 2026-01-05, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.