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Netherlands vs Portugal: tax rates compared
Portugal's income tax rate is 3.5pp higher than Netherlands's (53% vs 49.5%). 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 | NL | PT | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 53% | PT +3.5 pp |
| Corporate Tax | 25.8% | 30.5% | PT +4.7 pp |
| VAT | 21% | 23% | PT +2 pp |
| Capital Gains Tax | 36% | 28% | NL +8 pplargest gap |
| Crypto Tax | 36% | 28% | NL +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 49.5% | 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 | −3.5 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 25.8% | 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 | −4.7 pp | Portugal higher |
Portugal's corporate tax rate is 4.7pp higher than Netherlands's (30.5% vs 25.8%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −2 pp | Portugal higher |
Portugal's VAT rate is 2pp higher than Netherlands's (23% vs 21%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | +8 pp | Netherlands higher |
Netherlands's capital gains tax rate is 8pp higher than Portugal's (36% vs 28%). The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: Belastingdienst (Dutch Tax and Customs Administration) — "Moet ik aangifte doen en belasting betalen over mijn crypto's?" · as of 2026-01-01 |
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Difference | +8 pp | Netherlands higher |
Netherlands's crypto tax rate is 8pp higher than Portugal's (36% vs 28%). The 88-country average is 13%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · 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 |
Netherlands's wealth tax rate is identical to Portugal's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Netherlands's figure is dated 2025-01-01 and Portugal's 2026-01-05, so the two rates come from different data vintages.