As in the case of any other Portuguese Company, Madeira companies must abide by the Companies Code and by other relevant tax codes. They are therefore subject to the tax and accounting information applicable to Portuguese companies.
Additionally, they are also subject to the legislation applicable at the regional level.
Companies licensed to operate in the International Business Centre of Madeira must also fulfill the eligibility criteria and requirements that derive from such license.
In this section we highlight the most relevant tax and accounting information for companies with head-office in Madeira. To learn more about the most relevant tax and accounting aspects for Portuguese companies (including Madeira companies), visit Tax and Accounting Information in Portugal.
Madeira companies are also subject to the application of anti-avoidance rules and autonomous taxation (albeit at reduced rates) in force in Portugal.