IE · EuropePT · Europe
Ireland vs Portugal: tax rates compared
Between the two, Portugal's income tax rate (53%) tops Ireland's (48%) by 5pp. 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 | IE | PT | Difference |
|---|---|---|---|
| Income Tax | 48% | 53% | PT +5 pp |
| Corporate Tax | 12.5% | 30.5% | PT +18 pplargest gap |
| VAT | 23% | 23% | match |
| Capital Gains Tax | 33% | 28% | IE +5 pp |
| Crypto Tax | 33% | 28% | IE +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −18 pp | Portugal higher |
Between the two, Portugal's corporate tax rate (30.5%) tops Ireland's (12.5%) by 18pp. The 201-country average is 22.6%: Ireland sits below it, Portugal sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Ireland and Portugal both post a VAT rate of 23%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | +5 pp | Ireland higher |
Between the two, Ireland's capital gains tax rate (33%) tops Portugal's (28%) by 5pp. The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: Irish Revenue — Tax and Duty Manual Part 02-01-03: Taxation of Crypto-Asset Transactions · as of 2026-01-01 |
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Difference | +5 pp | Ireland higher |
Between the two, Ireland's crypto tax rate (33%) tops Portugal's (28%) by 5pp. The 88-country average is 13%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 — Ireland and Portugal both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.