PT · EuropeSC · Africa
Portugal vs Seychelles: tax rates compared
Portugal's income tax rate is 23pp higher than Seychelles's (53% vs 30%). The 200-country average is 28%: both sit above it. Portugal's figure is dated 2025-01-01 and Seychelles's 2018-06-01, so the two rates come from different data vintages.
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 | PT | SC | Difference |
|---|---|---|---|
| Income Tax | 53% | 30% | PT +23 pp |
| Corporate Tax | 30.5% | 25% | PT +5.5 pp |
| VAT | 23% | 15% | PT +8 pp |
| Capital Gains Tax | 28% | 0% | PT +28 pplargest gap |
| Crypto Tax | 28% | 0% | PT +28 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 53% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| Difference | +23 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 30.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Seychelles | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5.5 pp | Portugal higher |
Portugal's corporate tax rate is 5.5pp higher than Seychelles's (30.5% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Difference | +8 pp | Portugal higher |
Portugal's VAT rate is 8pp higher than Seychelles's (23% vs 15%). The 181-country average is 15%: Portugal sits above it, Seychelles matches the world average. Portugal's figure is dated 2026-07-24 and Seychelles's 2010-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | +28 pp | Portugal higher |
Portugal's capital gains tax rate is 28pp higher than Seychelles's (28% vs 0%). The 175-country average is 10.3%: Portugal sits above it, Seychelles sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | +28 pp | Portugal higher |
Portugal's crypto tax rate is 28pp higher than Seychelles's (28% vs 0%). The 88-country average is 13%: Portugal sits above it, Seychelles sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Seychelles | 0% | Source: Seychelles Revenue Commission · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Portugal's wealth tax rate is identical to Seychelles's — both sit at 0%. The 193-country average is 0.1%: both sit below it.