Ma ke ʻano he ʻāpana koʻikoʻi o Pokukala, hauʻoli ʻo Madeira i ke komo piha ʻana i nā kuʻikahi a me nā ʻaha kūkā o ka honua a pau o Pokukala. ʻO ia ke ʻano o nā poʻe a me nā hui i hoʻopaʻa inoa ʻia a i ʻole kamaʻāina ma Madeira e pōmaikaʻi mai ka ʻoihana nui o Portugal o nā ʻaelike honua. ʻO kahi MIBC no nā hopena a me nā kumu - kahi hui i kākau inoa ʻia ma Pukiki.

Ke hana nei ka MIBC ma lalo o ke aupuni hilinaʻi a kākoʻo ʻia e EU (me ka nānā piha ʻana), e hoʻokaʻawale iā ia mai nā ʻauhau ʻauhau haʻahaʻa. Ua ʻae piha ʻia e ka OECD ma ke ʻano he wahi kalepa kūʻai kūʻokoʻa kūʻokoʻa o ka EU a ʻaʻole i hoʻokomo ʻia ma kekahi papa inoa ʻeleʻele honua.

ʻO ke kumu e hauʻoli ai nā MIBC i ka ʻauhau haʻahaʻa no ka mea ua ʻike ʻia ke aupuni ma ke ʻano he ʻano kōkua aupuni i ʻae ʻia e ka EU Commission. Hoʻopili ke aupuni i nā loina o ka OECD, BEPS a me ka European Tax Directives.

Hāʻawi ʻo Madeira i ke kahua no:

• Nā Pōmaikaʻi lālā o EU: Loaʻa i nā ʻoihana ma Madeira nā pōmaikaʻi o ka hana ʻana i loko o kahi mokuʻāina lālā EU a me ka OECD, me nā helu VAT maʻalahi no ke komo ʻana i ka mākeke intra-Community EU.
• Pūnaehana kānāwai paʻa: Hoʻopili nā EU Directive a pau iā Madeira, e hōʻoia ana i kahi ʻōnaehana kānāwai i hoʻoponopono maikaʻi ʻia a ʻoi aku ka mua o ka pale ʻana i nā mea hoʻopukapuka.
• ʻO nā limahana akamai a me nā kumukūʻai haʻahaʻa: Hāʻawi ʻo Pokukala a me Madeira i kahi limahana akamai loa, a me nā kumukūʻai hoʻokūkū hoʻokūkū e hoʻohālikelike ʻia me nā ʻāina ʻē aʻe o ʻEulopa.
• Paʻa Pilikino a me ka nohona: Ua manaʻo ʻia ʻo Pokukala he ʻāina kūpaʻa politika a me ka pilikanaka, e hāʻawi ana i kahi wahi palekana no ka ʻoihana.
• Ka maikaʻi o ke ola: Hāʻawi ʻo Madeira i kahi kūlana maikaʻi loa o ke ola me ka palekana, kahi anuanu, a me ka nani maoli. Hāʻawi ʻo ia i kekahi o nā kumukūʻai haʻahaʻa loa o ka noho ʻana ma EU, kahi ʻōpio, nā limahana lehulehu (ʻo ka ʻōlelo Pelekane ka ʻōlelo ʻoihana koʻikoʻi), a me kahi mokulele honua me nā pilina ikaika i ʻEulopa a me nā wahi ʻē aʻe o ka honua.

Hāʻawi ka MIBC i kahi ʻauhau ʻauhau kaulana no nā hui:

• Hoemiia ka Auhau Hui: He 5% ʻauhau ʻauhau ma ka loaʻa kālā, hōʻoia ʻia e ka EU a hiki i ka hopena o 2028. (e hoʻomaopopo i ka mea he aupuni kōkua mokuʻāina kēia, koi ʻia ka hana hou ʻana e ka EU i kēlā me kēia makahiki; ua hoʻololi hou ʻia no nā makahiki he ʻekolu i hala, a ke hoʻomau nei nā kūkākūkā me ka EU). Pili kēia helu i nā kālā i loaʻa mai nā hana honua a i ʻole nā pilina ʻoihana me nā hui MIBC ʻē aʻe ma Pokukala.
• Hoʻokuʻu Dividend: Hoʻokuʻu ʻia nā mea kuleana ʻole a me nā ʻāpana ʻoihana mai ka ʻauʻa ʻana i ka ʻauhau ma ka hoʻouna ʻana i ka hoʻokaʻawale ʻana, inā ʻaʻole lākou he kamaʻāina o nā mana ma ka 'blacklist' o Portugal.
• ʻAʻohe ʻauhau ma nā uku honua: ʻAʻohe ʻauhau e uku ʻia ma nā uku hoʻopaneʻe honua, nā aliʻi, a me nā lawelawe.
• Komo i na Kuikahi Auhau Palua: Pōmaikaʻi mai ka pūnaewele nui o Pokukala o nā Kuikahi Auhau Palua, e hoemi ana i na aie auhau ma na palena.
• Hoʻokuʻu ʻia ke komo ʻana: Hāʻawi kēia regime i nā pōmaikaʻi nui, e like me:
  • Hoʻokuʻu ʻia mai ka ʻauʻa ʻana i ka ʻauhau ma ka puʻunaue ʻana (e pili ana i kekahi mau kūlana).
  • ʻO ka hoʻokuʻu ʻana i nā loaʻa kālā i loaʻa e ka hui MIBC (me ka liʻiliʻi o 10% o ka mana i mālama ʻia no 12 mau mahina).
  • ʻO ka hoʻokuʻu ʻana i ke kūʻai ʻana o nā lālā a me nā uku kālā i uku ʻia i nā mea kuleana mai ke kūʻai aku ʻana o ka hui MIBC.
• Hoʻokuʻu ʻia mai nā ʻauhau ʻē aʻe: E ʻoluʻolu i ka hoʻokuʻu ʻia mai ka dute stamp, ka ʻauhau waiwai, ka ʻauhau hoʻoili waiwai, a me nā uku hoʻopiʻi āpana/kaona (a hiki i ka 80% palena no ka ʻauhau, kālepa, a i ʻole manawa).
• Palekana hoʻokomo kālā: Loaʻa ka pōmaikaʻi mai nā kuʻikahi palekana hoʻopukapuka i hoʻopaʻa inoa ʻia (i mahalo ʻia, mai ka ʻike i hala).

He kūpono ka MIBC no nāʻano hana likeʻole, e like me nāʻoihana kalepa, nāʻoihana, a me nāʻoihana pili i ka lawelawe, a me ka hoʻounaʻana. Hiki i nā ʻoihana i ka e-ʻoihana, ka hoʻokele waiwai naʻauao, kālepa, hoʻouna moku, a me ka waʻa moku hiki ke hoʻonui i kēia mau pono.

ike maanei no ka mea, nui details.

No ka hoʻokumu ʻana i kahi hui ma MIBC, pono e hoʻokō ʻia kekahi mau kūlana:

• Laikini Aupuni: Pono e loaʻa i ka hui MIBC kahi laikini aupuni mai Sociedade de Desenvolvimento da Madeira (SDM), ka ʻae kūhelu o ka MIBC.
• Ka Manaʻo o nā Hana Hana honua: E pili ana ka 5% o ka auhau o ka hui i ka loaʻa kālā mai nā hana honua (ma waho o Pokukala) a i ʻole mai nā pilina ʻoihana me nā hui MIBC ʻē aʻe ma Pokukala.
  • ʻO ka loaʻa kālā i hana ʻia ma Pokukala e pili ana i nā kumukūʻai maʻamau e pili ana i kahi i mālama ʻia ai ka ʻoihana - ʻike maanei no ka uku.
• Hoʻokuʻu ʻauhau kālā loaʻa kālā: ʻAʻole pili kēia hoʻokuʻu ʻana i ke kūʻai ʻana o nā ʻāpana i ka hui MIBC i nā mea kuleana i noho ʻauhau ma Pokukala a i ʻole i kahi 'ʻauhau ʻauhau' (e like me ka wehewehe ʻana e Portugal).
• Hookuu Auhau Waiwai: Hāʻawi ʻia ka ʻauhau mai ka Real Estate Transfer Tax (IMT) a me Municipal Property Tax (IMI) no nā waiwai i hoʻohana wale ʻia no ka ʻoihana o ka hui.

ʻO kahi hiʻohiʻona koʻikoʻi o ke aupuni MIBC ʻo ia ka wehewehe ʻana i nā pono waiwai, i kālele nui ʻia i ka hana hana. ʻO kēia mau koi e hōʻoia i ka loaʻa ʻana o ka ʻoihana waiwai maoli ma Madeira a hiki ke hōʻoia ʻia i nā pae like ʻole:

1. Ma hope o ka hoʻohui ʻana: I loko o nā mahina ʻeono mua o ka hana, pono ka hui MIBC:
   • E hoʻolimalima ma kahi o hoʻokahi limahana A e hana i kahi hoʻolimalima liʻiliʻi o € 75,000 i nā waiwai paʻa (kino a i ʻike ʻole paha) i loko o nā makahiki ʻelua o ka hana, OR
   • E hoʻolimalima i ʻeono mau limahana i nā mahina ʻeono mua o ka hana, e hoʻokuʻu iā lākou mai ka €75,000 haʻahaʻa haʻahaʻa.
2. Kumu Hoʻomau: Pono ka hui e hoʻomau i ka liʻiliʻi o hoʻokahi limahana manawa piha ma kāna uku uku, e uku ana i ka ʻauhau pilikino pilikino a me ka palekana pilikanaka. Hiki i kēia limahana ke lilo i Luna Hoʻokele a i ʻole he lālā papa o ka hui MIBC.

Please heluhelu mai o maanei no nā kikoʻī hou aku e pili ana i ke ʻano o ka hoʻopukapuka kālā a me nā ʻike ʻē aʻe e pili ana i nā koi waiwai.

Hoʻopili ʻia nā kaupaku kālā ʻauhau i nā hui ma MIBC e hōʻoia i ka hāʻawi kaulike ʻana o nā pōmaikaʻi, ʻoi aku hoʻi no nā ʻoihana nui. ʻO ka 5% ʻauhau ʻauhau pili i ka loaʻa ʻauhau a hiki i kekahi kaupaku, i hoʻoholo ʻia e ka helu o nā hana a/a i ʻole hoʻokomo kālā o kahi hui - e ʻike i ka papa ma lalo no nā kikoʻī:

Ma waho aʻe o kēia kaupaku kālā ʻauhau ma luna, pili ka palena lua. ʻO nā pōmaikaʻi ʻauhau i hāʻawi ʻia i nā hui MIBC - ʻo ka ʻokoʻa ma waena o ka ʻauhau ʻauhau maʻamau ʻo Madeira (a hiki i 14.2% mai 2025) a me ka 5% haʻahaʻa haʻahaʻa i noi ʻia i nā ʻauhau ʻauhau - ua kau ʻia ma ka haʻahaʻa loa o kēia mau helu:

• 15.1% o ka hoʻololi makahiki; A I OLE
• 20.1% o nā loaʻa makahiki ma mua o ka uku paneʻe, auhau, a me ka amortization; A I OLE
• 30.1% o nā kumukūʻai hana makahiki.

ʻO ka loaʻa kālā ʻauhau i ʻoi aku ma mua o nā kaupaku e ʻauhau ʻia ma ka helu ʻauhau nui o Madeira, ʻo ia ka 14.2% (mai 2025). 'O ia ho'i, hiki i ka hui ke hui 'ia ka huina 'auhau kūpono ma waena o 5% a me 14.2% ma ka hopena o kēlā me kēia makahiki 'auhau, ma muli o ka nui o ko lākou mau kau 'auhau i koho 'ia.