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.●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
Mirrors the canonical figures in the Corporate Tax (IRC) dataset (facts irc-general-rate, irc-sme-rate, irc-derrama-*). See /data/corporate-tax-irc for the full IRC spine and the derrama brackets — this fact is the company-law cross-reference, not a second source of truth.
Change history
Initial captureCompany 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.
No further changes recorded yet — unchanged since it was first captured.
