Canonical value
5%●VERIFIED ·
- Unit
- %
- Issuing authority
- Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026
- Legal instrument
- CIRC Art. 87.º-A
- Last verified
- Review cadence
- quarterly
- Notes
- State surtax on the portion of taxable profit in this band.
Change history
- Initial capture5%
No further changes recorded yet — unchanged since it was first captured.
