{"id":2422,"date":"2026-02-05T13:21:35","date_gmt":"2026-02-05T13:21:35","guid":{"rendered":"https:\/\/www.unitlegal.pt\/2026\/02\/05\/municipal-surtax-rates-on-profit-subject-to-corporate-income-tax-relating-to-the-2025-fiscal-year\/"},"modified":"2026-02-09T17:52:05","modified_gmt":"2026-02-09T17:52:05","slug":"municipal-surtax-rates-on-profit-subject-to-corporate-income-tax-relating-to-the-2025-fiscal-year","status":"publish","type":"post","link":"https:\/\/www.unitlegal.pt\/en\/2026\/02\/05\/municipal-surtax-rates-on-profit-subject-to-corporate-income-tax-relating-to-the-2025-fiscal-year\/","title":{"rendered":"Municipal Surtax rates on profit subject to Corporate Income Tax relating to the 2025 fiscal year"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]Of\u00edcio Circulado N.\u00ba: 20288\/2026<\/span><\/a><\/p>\n

Circular Letter No. 20288\/2026 of 2 February introduced a list of Municipalities indicating the Municipal Surtax rates on taxable profit subject to Corporate Income Tax (IRC) for the 2025 fiscal year, as well as the scope of the existing exemptions for the purposes of completing Model 22 of the Income Declaration.<\/span><\/p>\n

Under Law No. 73\/2013 of September 3 (Financial Regime of Local Authorities and Intermunicipal Entities), Municipal Surtax rates apply to taxable profit subject to and not exempt from IRC, corresponding to the proportion of income generated in their geographical area by resident taxpayers in Portuguese territory who mainly carry out commercial, industrial or agricultural activities, and non-residents with a permanent establishment in that territory.<\/span><\/p>\n

The list of Municipalities was published as an annex to the Circular Letter, which you can consult:
https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio_circulado_20288_2026.pdf<\/span><\/p>\n

 <\/p>\n

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