Part I · Regional Legislative Decree No. 2/2001/M (IRC rates in Madeira)

DLR 2/2001/M, Article 5 Special payment on account

Decreto Legislativo Regional n.º 2/2001/M, artigo 5.º · Pagamento especial por conta

Decretos Legislativos Regionais n.os 2/2001/M, 3/2001/M and 28-A/2021/M · consolidated texts checked 26 October 2026

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The IRC rate reductions in force in the Autonomous Region of Madeira shall apply in computing the special payment on account under Article 98 of the Corporate Income Tax Code.

As reduções de taxa de IRC em vigor na Região Autónoma da Madeira serão aplicadas ao apuramento do pagamento especial por conta, nos termos do artigo 98.º do Código do IRC.

What we checked in this article

The application of the regional rate reductions to the computation of the special payment on account is retained.

What does DLR 2/2001/M, Article 5 mean for a company or a move to Madeira?

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.

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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