Part II · Regional Legislative Decree No. 3/2001/M (IRS rates for Madeira residents)

DLR 3/2001/M, Article 3 Withholding at source

Decreto Legislativo Regional n.º 3/2001/M, artigo 3.º · Retenções na fonte

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 withholding tax tables referred to in Decree-Law No. 42/91 of 22 January shall be approved by the Regional Secretariat for Planning and Finance of the Autonomous Region of Madeira and shall be publicised in the same way as those approved by the Minister of Finance and referred to in Article 18(5) of Decree-Law No. 42/91 of 22 January.

As tabelas de retenção na fonte a que se refere o Decreto-Lei n.º 42/91, de 22 de Janeiro, serão aprovadas pela Secretaria Regional do Plano e Finanças da Região Autónoma da Madeira e terão divulgação equivalente às que forem aprovadas pelo Ministro das Finanças e às quais se refere o n.º 5 do artigo 18.º do Decreto Lei n.º 42/91, de 22 de Janeiro.

What we checked in this article

The approving body (Regional Secretariat for Planning and Finance) and the references to Decree-Law No. 42/91, including Article 18(5), are retained.

What does DLR 3/2001/M, Article 3 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

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