Portugal vs Thailand
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Thailand: 4/04/2026
Compare Portugal and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Thailand
General CIT Rate:
21
General CIT Rate:
20%
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
settled within the same 150-day period
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.
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Portugal
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Thailand
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
Portugal
Thailand
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
21.74%
