An IRC rate of 8.75% applies to the first EUR 50,000 of taxable amount of companies that, directly and as their main activity, carry on an agricultural, commercial, industrial or service-providing economic activity and that qualify as micro, small or medium-sized enterprises or small mid-capitalisation companies (Small Mid Cap) under the annex to Decree-Law No. 372/2007 of 6 November, in the beneficiary territorial areas of the Autonomous Region of Madeira to be determined under Article 41-B(10) of the Tax Benefits Statute (EBF).
Às empresas que exerçam diretamente e a título principal uma atividade económica de natureza agrícola, comercial, industrial ou de prestação de serviços, que sejam qualificadas como micro, pequenas ou médias empresas ou empresas de pequena-média capitalização (Small Mid Cap), nos termos previstos no anexo ao Decreto-Lei n.º 372/2007, de 6 novembro, nas áreas territoriais beneficiárias da Região Autónoma da Madeira, a determinar no âmbito do n.º 10 do artigo 41.º-B do Estatuto dos Benefícios Fiscais (EBF), é aplicável a taxa de IRC de 8,75 % aos primeiros 50 000 (euros) de matéria coletável.
The 8.75% rate on the first EUR 50,000, the four types of activity (including services), the micro/SME/Small Mid Cap condition and the limitation to beneficiary areas determined under Article 41-B(10) EBF 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.