Portugal vs Dominican Republic
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Dominican Republic: 4/06/2026
Compare Portugal and Dominican Republic corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Dominican Republic Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Dominican Republic
General CIT Rate:
21
General CIT Rate:
27%
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
120 days after fiscal year-end
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
120 days after fiscal year-end
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:
Monthly, on the 15th of each month
Withholding Tax (WHT)
Portugal
Dominican Republic
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/27
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Dominican Republic
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 standard 27% CIT rate
Effective Tax Rate (ETR)
Portugal
Dominican Republic
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
25.60%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
24.15%
