Portugal vs Kazakhstan
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Kazakhstan: 4/06/2026
Compare Portugal and Kazakhstan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Kazakhstan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Kazakhstan
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:
March 31
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
April 10
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:
25th of each month
Withholding Tax (WHT)
Portugal
Kazakhstan
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Kazakhstan
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Universal income tax rates apply
Effective Tax Rate (ETR)
Portugal
Kazakhstan
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
