Liechtenstein vs Portugal
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Portugal: 4/04/2026
Compare Liechtenstein and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Portugal
General CIT Rate:
12.5
General CIT Rate:
21
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Withholding Tax (WHT)
Liechtenstein
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Portugal
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Liechtenstein
Portugal
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
16.01%
