Business
Guides to company taxes in Portugal: IRC, the derrama and what a business pays.
What is corporate income tax (IRC) and how is it calculated?
What IRC is: the 19 % general rate in 2026, the reduced SME rate (15 %), the municipal and state surcharges, and how the tax is calculated, with an example.
5 min readWhat is the derrama and how is it calculated?
What the derrama is: the municipal surcharge (up to 1.5 %, set by your council) and the state surcharge in brackets (3 %, 5 %, 9 %), and how they work.
4 min readWhat is an IRC payment on account?
What an IRC payment on account is: the three instalments a company pays in advance, how they are worked out (80 % or 95 %) and when they are waived.
4 min readWhat is autonomous taxation (IRC)?
What autonomous taxation of IRC is: the fixed-rate tax on company cars and certain expenses, due even in a loss-making year, and how it is calculated.
4 min readSIFIDE II: what Portugal’s R&D tax credit gives back, and how long it lasts
SIFIDE II returns up to 82.5% of what a company spends on R&D in Portugal. The two rates, the tax-charge ceiling, the 12-year carry-forward and the 2025 sunset.
8 min readWhat the RFAI is, what it gives back and where it applies
The RFAI deducts 30% of an investment from corporate tax, but only in part of Portugal and only up to half the charge. The map, ceiling and carry-forward.
11 min readWork accident insurance in Portugal: what it costs and what it is charged on
What Portugal’s compulsory work accident insurance really costs. The article 71 insurable pay, why the insurer sets the rate, and the price of under-declaring.
8 min read
The content is educational and does not constitute financial advice.