This decree has as its subject matter the definition of the regime for the reduction of the corporate income tax rates laid down in the CIRC, to apply in the Autonomous Region of Madeira.
O presente diploma tem por objeto a definição do regime de redução das taxas do imposto sobre o rendimento das pessoas coletivas, previstas no CIRC, para vigorar na Região Autónoma da Madeira.
The scope (reduction of the IRC rates laid down in the CIRC, plural since DLR 2/2025/M) and the territorial application to the Autonomous Region of Madeira are retained.
We set up companies in Madeira inside and outside the International Business Centre, run their accounts and compare the regional rates with the mainland and the 5% regime, in English. A written answer and a fixed quote within one working day.
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.