Sucursal (branch of a company) licensed in the Madeira IBCPortugal · Madeira (International Business Centre)
What it takes to form, own and run an other legal form in Portugal · Madeira (International Business Centre), and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Branches , on the other hand, have no minimum capital requirements.
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Service-oriented companies will be subject to an application fee of €1,000 and to an annual fee of €1,800
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Sucursal (branch of a company) licensed in the Madeira IBC.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Sucursal (branch of a company) licensed in the Madeira IBC.
Each year, at the registry
- Annual registry fee
- EUR 1,800
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Service-oriented companies will be subject to an application fee of €1,000 and to an annual fee of €1,800
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Does not apply
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Sucursal (branch of a company) licensed in the Madeira IBC are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Sucursal (branch of a company) licensed in the Madeira IBC.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 5–13.3%
IRC at 5% on the income of an entity licensed in the Zona Franca da Madeira from 1 Jan 2015 to 31 Dec 2026, up to 31 Dec 2033, for the activities and operations art. 36-A(1) EBF lists (industrial-zone activities; shipping; and other licensed activities where the operations are with entities installed in the zone or with non-residents), capped by a ceiling on taxable profit that depends on jobs created (art. 36-A(4): EUR 2.73m for 1-2 jobs up to EUR 205.5m for more than 100) and by one of the three annual benefit limits of art. 36-A(3). Eligibility needs 1-5 jobs and EUR 75,000 of fixed assets, or 6 or more jobs (art. 36-A(2)). Profit outside the regime is taxed at the ordinary Portuguese IRC as applied in Madeira; the regime body states 13.3% for it. Licensing window closes 31 Dec 2026. A branch of an existing company, in Portugal or abroad, may be licensed (IBC page); the same 5% regime and ceilings apply to the licensed entity.
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Branches of existing companies may also be licensed.
- CFC rules in Portugal
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Sucursal (branch of a company) licensed in the Madeira IBC.
Every business in Portugal · Madeira (International Business Centre)
VAT
- Standard rate
- 23%Official European Commission, Taxes in Europe Database situation on 2026-01-01
- Other rates
- 13% Supplies listed in Annex II to the VAT Code, including restaurant and catering services and certain foodstuffs
- 6% Supplies listed in Annex I to the VAT Code, including basic foodstuffs, water, medicines, books and periodicals, passenger transport and accommodation
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b) Para as importações, transmissões de bens e prestações de serviços constantes da lista II anexa a este diploma, a taxa de 13%;
- Registration threshold
- EUR 15,000
annual turnover in Portugal (volume de negócios) under the special exemption scheme; previous calendar year
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Beneficiam da isenção do imposto os sujeitos passivos com sede ou domicílio em território nacional que, não praticando operações de exportação ou atividades conexas, não tenham atingido, no ano civil anterior, um volume de negócios anual em território nacional superior a 15 000 €.
- Voluntary registration
- Yes
A business eligible for the exemption may waive it and opt to charge VAT, by declaration, and must then stay in the chosen regime for at least five years.
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Os sujeitos passivos suscetíveis de beneficiar da isenção do imposto nos termos do n.º 1 do artigo 53.º podem a ela renunciar e optar pela aplicação do imposto às suas operações tributáveis
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
The €15,000 exemption belongs to businesses with their seat or domicile in Portugal; a business without one registers and charges VAT on taxable operations in Portugal from the first such operation. A non-resident without a fixed establishment in Portugal and without seat or establishment in another EU state must appoint a Portuguese VAT representative; one established in another EU state may appoint a representative but is not obliged to.
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Beneficiam da isenção do imposto os sujeitos passivos com sede ou domicílio em território nacional que, não praticando operações de exportação ou atividades conexas, não tenham atingido, no ano civil anterior, um volume de negócios anual em território nacional superior a 15 000 €.
- Returns filed
- Quarterly
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b) Até ao dia 20 do 2.º mês seguinte ao trimestre do ano civil a que respeitam as operações, no caso de sujeitos passivos com um volume de negócios inferior a 650 000 € no ano civil anterior.
- Tax authority
- Registration page read 2026-10-22
Portals and registers
Payment and banking services
7 services name Portugal on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Other legal formDerived our grouping, the same words in every country
- Name in law
- Sucursal (branch of a company) licensed in the Madeira IBC
- Identifier
- PT-MADEIRA-SUCURSALA form ISO 20275 does not list.