The State Budget for 2026 confirmed the extension of the reduced corporate income tax rate of 5% for companies licensed in the Madeira International Business Centre (MIBC), reinforcing the tax attractiveness of the Autonomous Region.
Who can benefit from the reduced rate?
The 5% rate applies to CINM companies that comply with:
Valid licence until 31 December 2028.
- Commencement of actual activity in Madeira.
- Creation and maintenance of local employment.
- Development of international activity.
- Compliance with eligible taxable income limits, determined by the number of employees.
It is essential that there is real economic substance in Madeira, as formal structures alone are not sufficient.
Tax Department
João Valadas Coriel | Sofia Quental | Inês Grácio | Catarina Amaral
