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

DLR 3/2001/M, Article 5 Inspection and implementation

Decreto Legislativo Regional n.º 3/2001/M, artigo 5.º · Fiscalização e implementação

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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1. The tax administration shall carry out rigorous checks on the status as residents of the Autonomous Region of Madeira of all IRS taxpayers benefiting from the rates laid down in Article 2 of this decree.

1 - A administração fiscal procederá a uma rigorosa fiscalização da qualidade de residentes na Região Autónoma da Madeira de todos os sujeitos passivos de IRS que beneficiem das taxas previstas no artigo 2.º deste diploma.

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2. The Regional Government, through the Regional Secretariat for Planning and Finance, shall seek from the Secretariat of State for Fiscal Affairs of the Ministry of Finance the administrative and IT cooperation necessary for the entry into force of the measures contained in this decree.

2 - O Governo Regional, por intermédio da Secretaria Regional do Plano e Finanças, diligenciará, junto da Secretaria de Estado dos Assuntos Fiscais do Ministério das Finanças, a colaboração necessária, ao nível administrativo e informático, tendo em vista a entrada em vigor das medidas constantes do presente diploma.

What we checked in this article

The duty to check residence status for taxpayers using the Article 2 rates and the bodies named in paragraph 2 are retained.

What does DLR 3/2001/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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