What are the general Corporate Income Tax (CIT) rates in Romania and Portugal?

For Romania: 16. For Portugal: 21.

What are the resident Withholding Tax (WHT) rates in Romania and Portugal?

For Romania: 16/NA/NA. For Portugal: 25/25/25.

What are the non-resident Withholding Tax (WHT) rates in Romania and Portugal?

For Romania: 16/16/16. For Portugal: 25/0-25/25.

What are the general VAT rates in Romania and Portugal?

For Romania: 21. For Portugal: 23.

What are the Capital Gain Tax (CGT) rates in Romania and Portugal?

For Romania: Capital gains are constrained by the normal corporate income tax rate.. For Portugal: 25 (same as the normal CIT rate for corporations).

What are the Composite Effective Average Tax Rates in Romania and Portugal?

For Romania: 14.41%. For Portugal: 28.42%.

What are the Composite Effective Marginal Tax Rates in Romania and Portugal?

For Romania: 6.41%. For Portugal: 16.01%.

Corporate Tax Comparison

Romania vs Portugal

Q: When are the Corporate Income Tax (CIT) returns due in Romania and Portugal?

For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.. For Portugal: The last day of the fifth month after the end of the tax year..

Q: When are the Corporate Income Tax (CIT) payments due in Romania and Portugal?

For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.. For Portugal: The last day of the fifth month after the end of the tax year..

Q: When are the Corporate Income Tax (CIT) estimated payments due in Romania and Portugal?

For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.. For Portugal: 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..

Compare Romania and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Romania: 6/12/2026 · Portugal: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Romania

Portugal

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Romania: 6/12/2026 · Portugal: 4/04/2026

Corporate Income Tax (CIT)

Romania

Portugal

General CIT Rate:

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Return Due Date:

The last day of the fifth month after the end of the tax year.

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Payment Due Date:

The last day of the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

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)

Romania

Portugal

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

None-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0-25/25

Value-Added Tax (VAT)

Romania

Portugal

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

Portugal

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

25 (same as the normal CIT rate for corporations)

Effective Tax Rate (ETR)

Romania

Portugal

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

28.42%

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

16.01%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

Romania vs Portugal

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

A Full-Service Consulting Firm Backs You Up

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?