{
  "slug": "corporate-tax-irc",
  "title": "Corporate Tax (IRC)",
  "description": "Portugal’s 2026 corporate income tax (IRC): the 19% general rate, the 15% SME rate on the first €50,000, the derrama estadual brackets (3% / 5% / 9%) and the municipal derrama — each figure dated and sourced to Lei n.º 64/2025 and the CIRC.",
  "lastVerified": "2026-08-28",
  "url": "https://www.growinportugal.com/data/corporate-tax-irc",
  "sections": [
    {
      "id": "irc-rates",
      "heading": "IRC Rates 2026 (CIRC Art. 87.º)",
      "facts": [
        {
          "id": "irc-general-rate",
          "label": "IRC — general rate (2026)",
          "value": "19%",
          "unit": "%",
          "legalRef": "CIRC Art. 87.º (Lei n.º 64/2025)",
          "source": "https://diariodarepublica.pt/dr/detalhe/lei/64-2025-944874408",
          "sourceName": "Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Transitional reduction path set by Lei n.º 64/2025: 20% → 19% (2026) → 18% → 17% by 2028."
        },
        {
          "id": "irc-sme-rate",
          "label": "IRC — reduced rate for SMEs / Small Mid Caps",
          "value": "15% on the first €50,000 of taxable income; the excess is taxed at the general rate",
          "unit": "%",
          "legalRef": "CIRC Art. 87.º (Lei n.º 64/2025)",
          "source": "https://diariodarepublica.pt/dr/detalhe/lei/64-2025-944874408",
          "sourceName": "Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Applies to small and medium-sized enterprises and Small Mid Caps. Applies from tax periods starting on/after 1 Jan 2026."
        }
      ]
    },
    {
      "id": "irc-derrama-estadual",
      "heading": "Derrama Estadual — State Surtax Brackets (CIRC Art. 87.º-A)",
      "facts": [
        {
          "id": "irc-derrama-estadual-1",
          "label": "Derrama estadual — taxable profit > €1.5M to €7.5M",
          "value": "3%",
          "unit": "%",
          "legalRef": "CIRC Art. 87.º-A",
          "source": "https://diariodarepublica.pt/dr/detalhe/lei/64-2025-944874408",
          "sourceName": "Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "State surtax on the portion of taxable profit in this band."
        },
        {
          "id": "irc-derrama-estadual-2",
          "label": "Derrama estadual — taxable profit > €7.5M to €35M",
          "value": "5%",
          "unit": "%",
          "legalRef": "CIRC Art. 87.º-A",
          "source": "https://diariodarepublica.pt/dr/detalhe/lei/64-2025-944874408",
          "sourceName": "Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "State surtax on the portion of taxable profit in this band."
        },
        {
          "id": "irc-derrama-estadual-3",
          "label": "Derrama estadual — taxable profit > €35M",
          "value": "9%",
          "unit": "%",
          "legalRef": "CIRC Art. 87.º-A",
          "source": "https://diariodarepublica.pt/dr/detalhe/lei/64-2025-944874408",
          "sourceName": "Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "State surtax on the portion of taxable profit in this band."
        }
      ]
    },
    {
      "id": "irc-derrama-municipal",
      "heading": "Derrama Municipal",
      "facts": [
        {
          "id": "irc-derrama-municipal",
          "label": "Derrama municipal — maximum rate",
          "value": "Up to 1.5% (each municipality sets its own rate)",
          "unit": "%",
          "legalRef": "Lei n.º 73/2013 Art. 18.º",
          "source": "https://diariodarepublica.pt/dr/detalhe/lei/64-2025-944874408",
          "sourceName": "Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Municipal surtax on taxable profit, capped at 1.5%; the actual rate is fixed annually by each município."
        }
      ]
    }
  ]
}