Madeira DLR 3/2001/M, Article 4: Other tax rates laid down…

1. A reduction of 30% is applied to the personal income tax final withholding rates in force in each year laid down in Article 71 of the CIRS, except for the final withholding rates laid down in Article 71(17) of the CIRS.

1 - Às taxas liberatórias do imposto sobre o rendimento das pessoas singulares, em vigor em cada ano, previstas no artigo 71.º do CIRS, é aplicada uma redução de 30 %, exceto quanto às taxas liberatórias previstas no n.º 17 do artigo 71.º do CIRS.

2. A reduction of 30% is applied to the withholding rates laid down in Article 101(1)(b) of the CIRS.

2 — Às taxas de retenção previstas na alínea b) do n.º 1 do artigo 101.º do CIRS é aplicada uma redução de 30 %.

3. The other IRS rates laid down in the Personal Income Tax Code remain unchanged for as long as they are not expressly reduced by regional legislative decree.

3 - As restantes taxas de IRS, previstas no respetivo Código, permanecem inalteradas, enquanto não forem expressamente reduzidas por decreto legislativo regional.

What we checked in this article

The 30% reduction of the Article 71 CIRS final withholding rates (except Article 71(17)) and of the Article 101(1)(b) CIRS withholding rates are retained.

What does DLR 3/2001/M, Article 4 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.

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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.

DLR 3/2001/M, Article 4 Other tax rates laid down in the CIRS

Madeira rates, applied to your numbers