Canonical value
15% on the first €50,000 of taxable income; the excess is taxed at the general rate●VERIFIED ·
- Unit
- %
- Issuing authority
- Diário da República — Lei n.º 64/2025 (IRC); OCC OE2026
- Legal instrument
- CIRC Art. 87.º (Lei n.º 64/2025)
- Last verified
- Review cadence
- quarterly
- Notes
- Applies to small and medium-sized enterprises and Small Mid Caps. Applies from tax periods starting on/after 1 Jan 2026.
Change history
- Initial capture15% on the first €50,000 of taxable income; the excess is taxed at the general rate
No further changes recorded yet — unchanged since it was first captured.
