Autonomous Region of Madeira · Regional Legislative Decrees

Madeira regional tax rates in English: IRC and IRS

Madeira uses the national tax codes but applies its own, lower rates, under the power in Article 59 of the Finance Law of the Autonomous Regions. These regional decrees set them: the corporate income tax rate for companies based or established in Madeira, the personal income tax table for Madeira residents, the reduced final withholding rates and the rate for small companies in qualifying areas. Outside the International Business Centre, these are the rates that apply.

IRC rates: DLR 2/2001/M, Article 2 IRS table: DLR 3/2001/M, Article 2

English, Portuguese or side by sideRates in force for 2026Free, no sign-up

2026 rates in Madeira

IRC general rateDLR 2/2001/M, Article 2(1)13.3%

IRC, SMEsfirst EUR 50,000 of taxable amount10.5%

IRS bandsMadeira residents, lowest to top band8.75–33.6%

15 articles, 49 aligned provisions. The decrees are amended by each regional budget; the article pages note which budget set the current rates.

Contents

The decrees, article by article

Part I · Regional Legislative Decree No. 2/2001/M (IRC rates in Madeira)Decreto Legislativo Regional n.º 2/2001/M, de 20 de fevereiro

Part II · Regional Legislative Decree No. 3/2001/M (IRS rates for Madeira residents)Decreto Legislativo Regional n.º 3/2001/M, de 22 de fevereiro

Part III · Regional Legislative Decree No. 28-A/2021/M, Article 19-A (IRC rate under EBF Article 41-B)Decreto Legislativo Regional n.º 28-A/2021/M, de 30 de dezembro

19-AIRC rate applicable in the Autonomous Region of Madeira under Article 41-B(5) of the Tax Benefits StatuteTaxa de IRC aplicável à Região Autónoma da Madeira no âmbito do n.º 5 do artigo 41.º-B do Estatuto dos Benefícios Fiscais

Sources and method

How this translation is made and checked

The Portuguese text

The Portuguese column is the consolidated text of each decree published in the Diário da República (DLR 2/2001/M, DLR 3/2001/M, DLR 28-A/2021/M), compared on 26 October 2026 with the amending regional budgets, including Regional Legislative Decree No. 8/2025/M (Budget for 2026).

The English text

Each provision is translated separately and aligned with its Portuguese counterpart, then checked by a second tax translator for rates, bands, conditions and cross-references to the national codes.

What it is not

This is not an official or certified translation and not tax advice. Each regional budget can change these rates; check the year that applies to you.

Applying the law

Madeira rates, applied to your numbers

Which rate you pay depends on where the company has its seat or establishment, its size and whether it is licensed in the International Business Centre. Send us your plan and we will compare the options.

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