PT-30

Madeira (Portugal)

Corp Tax: 14.7%Setup: 360 EURIncorporate: 14 daysData Quality: 37%

Tax Rates

Corporate Tax

14.7%Verified Feb 2026

Small Business Rate

11.9%

Effective Corporate Rate

Capital Gains

25%

Personal Income (Top)

48%Verified Feb 2026

VAT

22%

VAT Reduced Rates

12%, 5%

Dividend Withholding

25%Verified Feb 2026

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

high

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

3.15%

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

28%

Participation Exemption

Available

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

78Verified Feb 2026

Double Tax Agreements

Key Partners

USA, UK, Germany, France, Spain, Netherlands, Brazil, China, UAE, India

Exit Tax

Yes

Exit Tax Rate

28%