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Austria vs Portugal
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇦🇹 Austria
vs
🇵🇹 Portugal
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–55%
55% top bracket; bracket creep relief measures
No change
13.25–48%
48% top rate; further bracket relief phasing in
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10–20%
Standard 20% maintained
No change
6–23%
23% standard; food VAT reductions under review
No change

Corporate Tax Rate

Corporate Tax Rate
21%
Reduction to 21% taking effect 2026 (from 23%)
-2.0pp vs 2025
19%
Gradual reduction to 15% by 2030; 19% for 2026
-2.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
27.5%
KESt flat rate unchanged
No change
28%
28% flat; IFICI regime for new residents
No change

Social Security & Payroll

Social Security / Payroll
~41.5%
Contribution ceiling raised; health costs increasing
+0.5pp vs 2025
~34.75%
Stable; pension reform discussions ongoing
No change
State, Regional & Local Taxes

🇦🇹 AustriaMunicipal & Church Taxes

Austria's 9 Bundesländer (states) do not set separate income tax rates — this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.

🇵🇹 PortugalMunicipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Austria vs Portugal: Key Tax Differences (2026)

💰 Income Tax: 🇦🇹 Austria has a higher top income tax rate (0–55% vs 13.25–48%). 🇵🇹 Portugal is more favourable for high earners.

🛒 VAT/Sales Tax: Portugal has a higher consumption tax (10–20% vs 6–23%).

🏢 Corporate Tax: 🇵🇹 Portugal offers a lower corporate rate (19% vs 21%), which can influence business location decisions.

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