🇵🇹NHR 2.0 (IFICI) + Madeira IBC 5%
Portugal — Mainland Lda, Madeira IBC 5% & IFICI Regime
Portugal has dual appeal: a mainland Lda at 20% CIT with full EU access, and the Madeira International Business Centre (MIBC) offering just 5% CIT on income from qualifying international operations through 2027 (subject to substance requirements). The new IFICI regime (replacing NHR) offers tax incentives for specialised workers in technology, research and higher education.
Corporate tax
20% mainland · 5% Madeira IBC
VAT / Sales tax
23%
Setup time
2–4 weeks
Cost from
€2,500
Remote setup
Yes