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Madeira: Personal Taxation

Municipal Property Tax

Municipal Property Tax (Contribuicao Autarquica) is charged on the value of every property located on Portuguese territory on December 31 and is payable in the following April.

Urban residential property is exempt for between 4 and 10 years if its value does not exceed an amount designated by the authorities.

The Municipal Property Tax is normally deductible for income tax purposes.



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