Lowtax Network

Back To Top

Madeira: Domestic Corporate Taxation

Scope of Income Tax

This page was last updated on 11 Oct 2018.

As part of Portugal, Madeira imposes corporate income tax on the worldwide income of companies resident in the country, and on the Portuguese-generated income of foreign companies’ permanent establishments.

A company is considered to be resident if it has its head office, or its effective centre of management, in Portuguese territory. A permanent establishment is considered to be created when employees or agents are active, or a fixed installation or permanent representation exists, for more than 120 days in any 12-month period.



Back to Madeira Index »