1. The additional rates set out in the following table shall be levied on the part exceeding EUR 1,500,000 of the taxable profit, subject to and not exempt from corporate income tax, calculated by taxpayers resident in Portuguese territory that carry on, as their main activity, an activity of a commercial, industrial or agricultural nature and by non-residents with a permanent establishment in Portuguese territory:
1 - Sobre a parte do lucro tributável superior a (euro) 1 500 000 sujeito e não isento de imposto sobre o rendimento das pessoas coletivas apurado por sujeitos passivos residentes em território português que exerçam, a título principal, uma atividade de natureza comercial, industrial ou agrícola e por não residentes com estabelecimento estável em território português, incidem as taxas adicionais constantes da tabela seguinte:
2. The amount of the part of taxable profit that exceeds EUR 1,500,000:
2 - O quantitativo da parte do lucro tributável que exceda (euro) 1 500 000:
a) Where taxable profit exceeds EUR 7,500,000 and does not exceed EUR 35,000,000, shall be divided into two parts: one, equal to EUR 6,000,000, to which the rate of 3% applies; the other, equal to the taxable profit exceeding EUR 7,500,000, to which the rate of 5% applies;
a) Quando superior a (euro) 7 500 000 e até (euro) 35 000 000, é dividido em duas partes: uma, igual a (euro) 6 000 000, à qual se aplica a taxa de 3 %; outra, igual ao lucro tributável que exceda (euro) 7 500 000, à qual se aplica a taxa de 5 %;
b) Where taxable profit exceeds EUR 35,000,000, shall be divided into three parts: one, equal to EUR 6,000,000, to which the rate of 3% applies; another, equal to EUR 27,500,000, to which the rate of 5% applies; and a third, equal to the taxable profit exceeding EUR 35,000,000, to which the rate of 9% applies.
b) Quando superior a (euro) 35 000 000, é dividido em três partes: uma, igual a (euro) 6 000 000, à qual se aplica a taxa de 3 %; outra, igual a (euro) 27 500 000, à qual se aplica a taxa de 5 %, e outra igual ao lucro tributável que exceda (euro) 35 000 000, à qual se aplica a taxa de 9 %.
3. Where the special tax regime for groups of companies applies, the rates referred to in paragraph 1 shall be levied on the taxable profit calculated in the individual periodic return of each of the companies in the group, including that of the parent company.
3 - Quando seja aplicável o regime especial de tributação dos grupos de sociedades, as taxas a que se refere o n.º 1 incidem sobre o lucro tributável apurado na declaração periódica individual de cada uma das sociedades do grupo, incluindo a da sociedade dominante.
4. The taxpayers referred to in the preceding paragraphs shall self-assess the additional surcharge in the periodic income tax return referred to in Article 120.
4 - Os sujeitos passivos referidos nos números anteriores devem proceder à liquidação da derrama adicional na declaração periódica de rendimentos a que se refere o artigo 120.º
The EUR 1,500,000 threshold, the 3%, 5% and 9% bands with their EUR 6,000,000, EUR 7,500,000, EUR 27,500,000 and EUR 35,000,000 figures, the separate calculation for each RETGS group company and self-assessment in the Article 120 return are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.