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Derrama (Corporate Tax Surcharge) Calculator

How much derrama does your company owe? This calculator estimates the municipal surcharge (your council’s rate, up to 1.5 % of taxable profit) and the state surcharge (which only profits above €1.5 million pay, in brackets), the two surcharges that sit on top of corporate income tax (IRC).

Enter the annual taxable profit and your council’s municipal-surcharge rate (up to 1.5 %; confirm it with the town hall or the tax portal). The state surcharge only counts above €1.5 million of profit. Mainland 2026 figures.

Derrama due (per year)
€600.00

How the derrama is calculated

Municipal surcharge€600.00
+ State surcharge€0.00
= Total derrama€600.00
Share of profit1.5%

Educational estimate, not tax advice. It shows only the surcharges (the IRC itself is the IRC calculator). The municipal-surcharge rate varies by municipality; confirm yours. It uses the mainland rules.

What the derrama is

The derrama is not a separate tax: it is a surcharge added to IRC, charged on the company’s same taxable profit. There are two. The derrama municipal is levied by the municipality where the company is based, up to 1.5 % of the profit. The derrama estadual is a national surcharge only the highest profits pay. This calculator isolates the surcharges; the base tax (the IRC itself) is the IRC calculator.

How it is calculated

The municipal surcharge is simple: taxable profit × your council’s rate (up to 1.5 %). The state surcharge applies marginally, like income-tax brackets: 3 % on the part of the profit between €1.5 and €7.5 million, 5 % between €7.5 and €35 million and 9 % above €35 million. Below €1.5 million there is no state surcharge. The total derrama is the sum of the two.

Your council’s rate

The municipal-surcharge ceiling (1.5 %) is set in law, but the actual rate is decided by each town hall and can change every year. Many councils apply a lower rate, and several exempt or reduce it for companies with low turnover (usually up to €150,000 a year). Confirm your council’s rate with the town hall or on the tax portal and enter it in the calculator.

Worked example

A company with €40,000 of taxable profit, in a municipality with a 1.5 % surcharge: the municipal surcharge is €40,000 × 1.5 % = €600; there is no state surcharge (profit is far below €1.5 million); the total derrama is €600. A large company with €5 million of profit, in the same municipality, pays €5,000,000 × 1.5 % = €75,000 of municipal surcharge plus (€5 − €1.5) million × 3 % = €105,000 of state surcharge, i.e. €180,000 of total derrama.

Frequently asked questions

What is the derrama?
It is a surcharge added to IRC, charged on the company’s taxable profit. There are two: the municipal surcharge, levied by the company’s home municipality (up to 1.5 % of profit), and the state surcharge, a national surcharge only profits above €1.5 million pay.
How is the municipal surcharge calculated?
You multiply the taxable profit by your council’s rate, up to the legal ceiling of 1.5 %. For example, with €40,000 of profit and a 1.5 % rate, the municipal surcharge is €600. The rate varies by municipality, so it is a field you have to fill in.
What is my council’s municipal-surcharge rate?
The ceiling is 1.5 %, but each town hall sets its own rate, which can be lower and changes year to year. Many councils exempt or reduce the surcharge for companies with low turnover. Confirm your council’s current rate with the town hall or on the tax portal.
What is the state surcharge and who pays it?
It is a national surcharge applied in brackets on taxable profit: 3 % between €1.5 and €7.5 million, 5 % between €7.5 and €35 million and 9 % above €35 million. It only counts above €1.5 million of profit, so the vast majority of companies pay no state surcharge.
Is the derrama the same as IRC?
No. IRC is the base tax on profit; the derrama is a surcharge added to IRC, charged on the same profit. This calculator shows only the surcharges. For the full tax (IRC plus the derramas), use the IRC calculator.
What is the derrama charged on?
On the period’s taxable profit, not on turnover. It is the result after fiscal adjustments. This calculator assumes you already have that figure; it does not compute it from your accounts.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-12