Part II · Tax benefits of a structural nature · Chapter IV · Tax benefits for free trade zones

Article 34 Taxable profit from transactions carried out within the Madeira and Santa Maria Island Free Trade Zones

Artigo 34.º · Lucro tributável das operações realizadas no âmbito das Zonas Francas da Madeira e da ilha de Santa Maria

Estatuto dos Benefícios Fiscais · republished by Decree-Law No. 108/2008 · consolidated text checked 26 October 2026

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(Repealed.)

(Revogado.)

What we checked in this article

The article is shown as wholly repealed and the repealing provision (Article 146 of Law No. 64-B/2011) is named correctly.

Planning around a Portuguese tax benefit? Article 34 sets the conditions.

We check eligibility for IFICI, the Madeira regime, the start-up and capitalisation incentives and the property benefits, prepare the registrations and claims, and model what the benefit is worth, 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

Portuguese tax benefits, claimed on time and kept

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