Estonia
EuropePortugal
EuropeEstonia vs Portugal Tax Comparison
Summary
5
🇪🇪 Estonia
0
Ties
2
🇵🇹 Portugal
🇪🇪 Estonia has lower tax rates in more categories
Tax Rates Comparison
| Category | 🇪🇪Estonia | 🇵🇹Portugal |
|---|---|---|
| Top Income Tax Rate | 20%Lower | 48% |
| Corporate Tax Rate | 20%Lower | 21% |
| VAT / Sales Tax | 22%Lower | 23% |
| Capital Gains Tax | 20%Lower | 28% |
| Employee Social Security | 1.6%Lower | 11% |
| Employer Social Security | 33.8% | 23.75%Lower |
| Self-Employed Social Security | 33.8% | 21.4%Lower |
Living Indicators
| Category | 🇪🇪Estonia | 🇵🇹Portugal |
|---|---|---|
| Cost of Living Index | 50 | 46Lower |
| Quality of Life Index | 64Lower | 71 |
| Tax Treaties | 61Lower | 79 |
Income Tax Brackets
Estonia
Flat 20% rate. Basic exemption up to 7,848 EUR/year (phases out above 14,400 EUR).
Portugal
Plus solidarity surcharge of 2.5% on income over 80k and 5% over 250k.
Special Tax Regimes
Estonia
e-Residency
Digital identity for non-residents to start and manage an EU company online. Does not provide tax residency.
0% Corporate Tax on Retained Profits
Companies pay no tax on reinvested profits. Only distributed profits are taxed at 20% (14% for regular distributions).
Portugal
NHR 2.0 (Scientific Research Incentive)
Replaced original NHR in 2024. 20% flat tax on eligible employment/self-employment income for qualified professionals in scientific research and innovation.
Golden Visa
Residency-by-investment program offering path to EU residency and citizenship.
Digital Nomad Visa
Digital Nomad Visa for remote workers. Must earn at least 3,504 EUR/month gross. Valid up to 1 year.
D8 Digital Nomad Visa: minimum income of 3,510 EUR/month. Valid for 1 year, renewable.
Disclaimer: This content is for informational purposes only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making decisions about your tax residency or obligations.
Data last updated: Estonia (2024-01) · Portugal (2024-01)