المصدر الرسمي وراء 7 حقيقة موثّقة في سجل بيانات GrowIN.
| الحقيقة | القيمة | موثّق |
|---|---|---|
| IRC — general rate (2026) | 19% | |
| IRC — reduced rate for SMEs / Small Mid Caps | 15% on the first €50,000 of taxable income; the excess is taxed at the general rate | |
| Derrama estadual — taxable profit > €1.5M to €7.5M | 3% | |
| Derrama estadual — taxable profit > €7.5M to €35M | 5% | |
| Derrama estadual — taxable profit > €35M | 9% | |
| Derrama municipal — maximum rate | Up to 1.5% (each municipality sets its own rate) | |
| Corporate income tax (IRC) | Company profits are taxed under IRC: a 19% general rate (mainland, 2026), or a reduced 15% on the first €50,000 of taxable income for qualifying SMEs / Small Mid Caps, with the excess at the general rate. Municipal derrama (up to 1.5%) and state derrama may apply. |
