Madeira International Business Centre Tax Benefits
Understand tax benefits of the Madeira International Business Centre, including reduced IRC rates.
What has been corrected on this page?
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Fixed the corporate tax rate cap tier for companies with more than 100 employees, which had been incorrectly listed as EUR 35,540,000 in two tables (should be EUR 205,500,000). Also corrected the Regime IV licensing deadline (from 2024 to 2026) and benefit end date (from 2027 to 2033, following a November 2025 parliamentary extension) in three locations, and removed an unverified/mismatched European Commission decision citation that conflated an unrelated state-aid enforcement notice with the actual Regime III recovery decision.
Before| 31-50 employees | EUR 35,540,000 | ... | 100+ employees | EUR 35,540,000 |
After| 31-50 employees | EUR 35,540,000 | ... | 100+ employees | EUR 205,500,000 |
Why: The annual tax benefit cap for the highest employee tier (100+ employees) was wrongly duplicated as the same EUR 35,540,000 figure used for the 31-50 employee tier in both tables, instead of the correct much higher cap of EUR 205,500,000.
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