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Corporate Income Tax (IRC) Calculator

How much corporate income tax (IRC) does your company owe? This calculator estimates the annual tax from the taxable income, applying the 19 % general rate, the reduced SME rate (15 % on the first €50,000) and adding the state and municipal surcharges (derrama).

Enter the annual taxable income and the regime. The first €50,000 of an SME is taxed at 15 % and the excess at 19 %. The municipal surcharge (up to 1.5 %) varies by municipality; confirm yours. Mainland 2026 figures.

IRC due (per year)
€6,600.00

How the IRC is reached

IRC (coleta)€6,000.00
+ State surcharge€0.00
+ Municipal surcharge€600.00
= Total due€6,600.00
Effective rate16.5%

Educational estimate, not tax advice. It applies the rates to the taxable income you enter; it does not compute it from your accounts, does not include autonomous taxation or the special payment on account, and uses the mainland rates. The official assessment is made in the Modelo 22 return.

Video: how to use the calculator

What IRC is and who pays it

IRC (Imposto sobre o Rendimento das Pessoas Coletivas) is the tax on the profit of companies and other legal entities. It is charged on the taxable income (matéria coletável), that is, the period’s profit after fiscal adjustments and after deducting prior-year losses and tax benefits. This calculator starts from the taxable income you enter.

How it is calculated

The tax has up to three layers. First, the IRC itself: 19 % of the taxable income under the general regime; for an SME or Small Mid Cap, the first €50,000 is taxed at 15 % and the excess at 19 %. Then the state surcharge (derrama estadual), which only profits above €1.5 million pay, in brackets (3 %, 5 % and 9 %). Finally the municipal surcharge (derrama municipal), up to 1.5 % of the profit, set by each municipality. The total due is the sum of the three.

The 2026 figures

In 2026 the general IRC rate on the mainland is 19 % (down from 20 % in 2025) and the reduced SME rate is 15 % up to €50,000 of taxable income. The general rate is on a planned downward path: 19 % in 2026, 18 % in 2027 and 17 % in 2028. The municipal surcharge varies by municipality, up to the 1.5 % ceiling; some apply lower rates or exemptions for companies with low turnover.

Worked example

An SME with €40,000 of taxable income, in a municipality with a 1.5 % surcharge: the IRC is €40,000 × 15 % = €6,000; there is no state surcharge (profit is below €1.5 million); the municipal surcharge is €40,000 × 1.5 % = €600. The total due is €6,600, an effective rate of 16.5 %. If the taxable income were €80,000, the IRC would be €50,000 × 15 % + €30,000 × 19 % = €13,200.

Frequently asked questions

What is the IRC rate in 2026?
On the mainland, the general IRC rate in 2026 is 19 % (down from 20 % in 2025). SMEs and Small Mid Caps have a reduced rate of 15 % on the first €50,000 of taxable income; the excess is taxed at 19 %.
What is the taxable income (matéria coletável)?
It is the base IRC is charged on: the period’s taxable profit after deducting prior-year fiscal losses and tax benefits. It is not the same as turnover or the accounting result. This calculator assumes you already have the taxable-income figure.
What is the municipal surcharge (derrama municipal)?
It is a municipal tax added to IRC, up to 1.5 % of the taxable profit. The rate is decided by each municipality, so it varies; some apply lower rates or exemptions for companies with low turnover. Confirm your municipality’s rate with the town hall or on the tax portal.
What is the state surcharge (derrama estadual)?
It is a surcharge only higher profits pay, in brackets: 3 % on taxable profit between €1.5 and €7.5 million, 5 % between €7.5 and €35 million and 9 % above €35 million. Most companies pay no state surcharge.
What is the difference between IRC and IRS?
IRC is the income tax on companies and other legal entities; IRS is the income tax on individuals. A self-employed worker (recibos verdes) pays IRS, not IRC; a limited company (Lda.) pays IRC. If you are weighing whether to incorporate, compare with our self-employed (recibos verdes) calculator.
Does this calculator replace the IRC return?
No. It is an educational estimate that applies the rates to the taxable income you enter. It does not compute the taxable income from your accounts, does not include the autonomous taxation or the special payment on account, and uses the mainland rates. The official assessment is made in the Modelo 22 return.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-10