Portugal Improves Tax Competitiveness Score, Ranks 33rd in OECD Index
PublishedEditorial policy
The Tax Foundation's International Tax Competitiveness Index 2026 shows Portugal's score rising from 58.4 to 59.6, the third-largest improvement among OECD members. Despite this gain, the country maintains its 33rd position out of 38, indicating a gradual but slow shift in its tax environment.
Key takeaways
- Portugal's tax competitiveness score improved significantly (3rd best among OECD), but its overall ranking remains 33rd out of 38.
- While the tax environment is gradually becoming more favorable, those prioritizing tax competitiveness may find other OECD countries more attractive. However, if Portugal is chosen for other reasons, its tax policy is slowly becoming more convenient.
Portugal's Tax Competitiveness Index 2026 Update
Portugal has shown a notable improvement in the Tax Foundation's International Tax Competitiveness Index 2026, with its score rising from 58.4 to 59.6. This 1.2-point increase represents the third-largest improvement among all OECD member countries.
The Tax Foundation evaluates tax systems based on corporate taxes, individual taxes, consumption taxes, and property taxes. Despite the improved score, Portugal's overall ranking remains unchanged at 33rd out of 38 OECD nations.
For individuals considering relocation, this indicates a slightly more attractive tax environment. However, Portugal still ranks in the lower half of the OECD. While there's positive momentum, tax conditions may not be the primary deciding factor for those prioritizing tax competitiveness when choosing a country for residency.
Sources
Based on Emigro corridor reporting. Primary links below.
Turn policy news into a study plan
Browse language decks
Keep vocabulary moving while your residence or citizenship timeline changes.
Start here