Portugal Corporate Income Tax (IRC) & Derrama Calculator
Calculate Portuguese Corporate Income Tax (Imposto sobre o Rendimento das Pessoas Coletivas - IRC) under the CIRS code: compute the 17% preferential SME rate on the first €50,000 of profit, 21% standard rate, Municipal Surcharge (Derrama Municipal up to 1.5%), State Surcharge (Derrama Estadual), and SIFIDE II R&D tax credits.
Corporate Tax Assessment Summary
Base Corporate Income Tax (IRC): €0.00
Municipal Surcharge (Derrama Municipal): €0.00
State Surcharge (Derrama Estadual > €1.5M): €0.00
Tax Credits Deducted (SIFIDE II): €0.00
Total Net Corporate Tax Payable: €0.00
Effective Corporate Tax Rate: 0.0%
Portuguese Corporate Tax Code Framework (CIRC)
Administered by Autoridade Tributaria e Aduaneira (AT):
- 17% Preferential SME Bracket: Qualifying Small and Medium Enterprises (PMEs) and Small-Mid-Caps benefit from a reduced 17% IRC rate on the first €50,000 of taxable profit. Any profit in excess of €50,000 is taxed at the standard 21% mainland rate.
- Autonomous Island Regions: Madeira and the Azores apply a 30% discount to national IRC rates: standard corporate rate is 14.7%, and the initial SME bracket is 11.9%.
- Municipal Derrama (Up to 1.5%): Municipalities levy an annual surcharge of up to 1.5% on taxable profit before loss carry-forwards. Many municipalities exempt small businesses with turnover under €150,000.
- State Surcharge (Derrama Estadual): Applied only to large corporate profits: 3% on profits between €1.5M and €7.5M; 5% on profits between €7.5M and €35M; and 9% on profits exceeding €35M.
📊 Matriz de Reparticao Legal e Comparativa
| Rubrica / Componente Estatutario | Valor Calculado |
|---|---|
| Resultado Principal / Total Estatutario | 0,00 € |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.