Tax to GDP ratios

The tax to GDP ratio in Portugal was below the OECD average for the whole of the period from 2000 to 2011.   The ratio was 30.9% in 2000 and 30.3% in 2004 before it rose to 32.5% in 2008.  It subsequently fell back to 30.7% in 2009 and 31.3% in 2010 when it was 2.5 percentage points below the OECD measure of 33.8%.

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Portugal are:

• Revenue from personal and corporate income taxes was 9.2% of GDP in 2000 and 8.4% in 2010, when it was well below the OECD average of 11.3%.

• The tax ratio for Social security contributions was 8.0% of GDP in 2000 and 9.0% in 2010, when it was below the OECD average of 9.5%.

• The tax ratio for Taxes on goods and services was 12.2% of GDP in 2000 and 12.3% in 2010, when it was above the OECD average of 11.0%.

• Property tax revenues were 1.2% of GDP in 2010, about two thirds of the OECD average of 1.9%.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010 

• Portugal has not provided data for 2011.
• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
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