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Madeira: Domestic Corporate Taxation

Income Tax Rates

The rate of corporate income tax in Madeira (Portugal) was raised from 20% (since 2008) to 25% from 2012. There is also a state surcharge of 3% on taxable profits between EUR1.5 million and EUR7.5 million, rising to 5% on taxable profits above EUR7.5 million.

See Offshore Legal and Tax Regimes for details of the lower tax rates applicable to companies in the Madeira Free Trade Zone, and Holding Companies.



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