Canonical value
Up to 1.5% (each municipality sets its own rate)●VERIFIED ·
- Unit
- %
- Issuing authority
- Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026
- Legal instrument
- Lei n.º 73/2013 Art. 18.º
- Last verified
- Review cadence
- quarterly
- Notes
- Municipal surtax on taxable profit, capped at 1.5%; the actual rate is fixed annually by each município.
Change history
- Initial captureUp to 1.5% (each municipality sets its own rate)
No further changes recorded yet — unchanged since it was first captured.
