Lafoga o Tupe Maua Autasi i Potukale
O le malamalama i faʻamatalaga o lafoga o tupe maua a kamupani i Potukale e taua tele mo le fautuaina lelei o au tagata faʻatau faavaomalo poʻo le malamalama i lau pisinisi o se tagata fai pisinisi. O loʻo tuʻuina atu i lalo se faʻamatalaga o aʻafiaga o lafoga a kamupani i Potukale, ae ui i lea, o le faʻafesoʻotaʻi ma se tagata tomai faapitoa e fautuaina, aua e foliga mai e le gata o lafoga a kamupani e manaʻomia le iloiloga.
Lafoga a Kamupani nofomau:
E masani lava, o kamupani na manatu o tagata nofomau lafoga i Potukale e feagai ma lafoga i luga oa latou tupe maua i le lalolagi atoa.
Fua Faatatau o Lafoga o Tupe Maua Autasi:
Ole fua faatatau ole Lafoga o Tupe Maua Lautele (CIT) e 20% o lo'o fa'ae'eina ile aofa'iga o tupe maua fa'alefoga a kamupani o lo'o nofomau ile atunu'u Potukale.
O le Autonomous Region of Madeira ma le Autonomous Region of the Azores e manuia mai le fa'aititia o le CIT fua faatatau o le 14%*, lea e fa'aoga foi i Faalapotopotoga Tumau (PE's) o faalapotopotoga mai fafo ua resitalaina i totonu o nei itulagi.
Aotelega o Fua Faatatau Autu CIT
O fua faatatau o lafoga o tupe maua a kamupani i Potukale e matua ese lava ma o loʻo faʻamatalaina i lalo:
| Kamupani Potukale Mainland | Kamupani a Madeira | Nofoaga Autu Pisinisi Faava o Malo a Madeira Kamupani (mo gaoioiga faava o malo) | |
| Muamua € 50,000 o tupe maua fa'alefoga (tama'i-tulaga pisinisi) | 16% | 11.2% * | 5% |
| Tupe maua lafoga i luga atu €50,000 | 20% | 14% * | 5% |
Fa'aaliga: O le fua faatatau mo kamupani i totonu o le International Business Center o Madeira (IBC) e fa'atatau i mea fa'apitoa e mana'omia.
*Ole fua faatatau ole lafoga e fa'atatau ile aso 1 Ianuari 2025
Isi Fua Faatatau o Lafoga
Fa'aitiitiga o tau mo Pisinisi Laiti Laiti ma Laiti Mid-Cap
I le iloaina o le taua o pisinisi laiti ma feololo (SMEs) ma kamupani tetele laiti (Small Mid-Caps), ua ofoina atu e Potukale se faʻaititia o le CIT o le 16% (poʻo le 11.2% * i Madeira ma Azores) i luga o le € 50,000 muamua o tupe maua lafoga. So'o se tupe maua e sili atu i le fa'avae e fa'atatau ile fua faatatau masani ole CIT.
E le gata i lea, o SMEs ma Small Mid-Caps o loʻo faʻagaoioia ma pulea lelei i totonu o teritori o le atunuu tele o Potukale e mafai ona manuia mai se fua faatatau maualalo o le 12.5% i le € 50,000 muamua (poʻo le 8.75% i Azores ma teritori patino i Madeira). O nei fa'avasegaga e ogatusa ma le EU Commission Recommendation 2003/361 ma le European Investment Bank/European Investment Fund fa'auigaga.
5% Lafoga Autasi i le Madeira International Business Center
Madeira ofo atu se fua faatatau o lafoga kamupani o le 5% mo pisinisi faava o malo gaoioiga i nisi vaega mo kamupani ua faamauina ma maua se laisene e faagaoioia i totonu o le Madeira International Business Center (MIBC). Faitau iinei mo nisi faamatalaga.
Tau Fa'apitoa mo Amata
Faalapotopotoga e agavaa e startups e noatia a 12.5% fua faatatau CIT (po o 8.75% i Madeira) i luga o latou muamua € 50,000 o tupe maua lafoga, faʻatasi ai ma le fua faatatau CIT masani e faʻatatau i soʻo se faʻaopoopoga.
Faalapotopotoga Tumau
O le fua faatatau o lafoga o tupe maua a kamupani o le 20% o loʻo faʻaaogaina foi i Potukale PE o faʻalapotopotoga mai fafo o loʻo i luga o le atunuʻu. O lo'o iai se faiga fa'atonu e fa'ataga ai le fa'aesea o tupe mama ma tupe gau e fa'atatau i se PE mai fafo.
O lenei tuusaunoaga e faalagolago i luga o nisi tulaga o loo otooto atu i lalo:
- O tupe mama a le PE e tatau ona noatia i se lafoga e pei ona otooto atu i le EU Parent/Subsidiary Directive poʻo se lafoga tutusa i le Portuguese CIT ma se fua faʻaletulafono a itiiti ifo i le 12.6%.
- O le PE e le mafai ona i totonu o se pulega fa'a-fa'afa'afa'amasinoga ua fa'auliuli e Potukale.
- Ole lafoga aoga ile tupe maua a le PE e le tatau ona la'ititi ifo ile 50% ole CIT e tatau ona totogi ile tulafono Potukale (sei vagana ua fa'amalieina mana'oga fa'apitoa).
E taua le maitauina e iai tapula'a i lenei faiga e filifili ai, aemaise lava i le toe fa'afo'iina o tupe gau a le PE. E le gata i lea, afai e filifilia e se kamupani lenei faiga, e tatau ona faʻaoga i PE uma i totonu o le puleaga tutusa mo le itiiti ifo i le tolu tausaga.
Lafoga a Kamupani le nofomau
Mo fa'alapotopotoga e le o ni tagata nofomau, e fa'atatau tonu le CIT i tupe maua a Potukale e fa'atatau i se PE i totonu o Potukale. O tupe maua e maua i Potukale e tagata e le o ni tagata nofomau e aunoa ma se PE e masani lava ona noatia i fua faatatau faapitoa o Lafoga Taofi.
Fua Fa'atatau o le CIT mo Teritori i Ga'uta (SMEs & Laiti Mid-Caps)
| Lafoga o Tupe Maua | Mainland Potukale Teritori i uta | Itulagi Tutoatasi o Azores i uta Teritori | Itulagi Tutoatasi o Madeira Inland Territory |
| Muamua €50,000 o tupe maua lafoga | 12.5% | 8.75% | 8.75% |
| Tupe maua lafoga i luga atu €50,000 | 20% | 14% * | 14% * |
Manatua o nei kamupani e manaʻomia ona tuʻu i totonu o teritori patino ma e manaʻomia ona iai ni mea faʻapitoa e faʻamaonia ai le maualalo o lafoga.
Tupe faaopoopo
I tua atu o fua faatatau masani a le CIT, o lafoga o lo'o i lalo e mafai ona fa'aoga i tupe maua fa'alefoga a kamupani (a'o le'i toesea tupe leiloa ave i luma) e fai ma totogi fa'aopoopo:
- Fa'alotoifale Surtax (Derrama): E oo atu i le 1.5% i nisi o itumalo, totogi i le CIT toe faafoi.
- Si'i Tupe a le Setete (Derrama Estadual): Fa'atatau i galuega fa'apisinisi, alamanuia, ma fa'ato'aga (tagata nofomau ma lē nofomau ma le PE), totogi fa'atolu:
- 3% i tupe mama i le va o le €1.5M ma le €7.5M.
- 5% i tupe mama i le va o le €7.5M ma le €35M.
- 9% i tupe mama e sili atu i le €35M.
- Su'ega Fa'aitulagi (Derrama Fa'aitulagi):
- Madeira: 2.1% (€1.5M-€7.5M), 3.5% (€7.5M-€35M), 6.3% (>€35M).
- Azores: 2.4% (€1.5M-€7.5M), 4% (€7.5M-€35M), 7.2% (>€35M).
Aapa Atu
E ala i le fa'ailoaina ma le fa'afeso'ota'i ma se tagata tomai fa'apitoa e uiga i tulafono fa'aletulafono a le fa'amasinoga e mafai ona maua ai le ta'ita'iga taua ma le lagolago i le fa'agaioia o se pisinisi i Potukale, ae maise lava i latou o lo'o a'afia i galuega fa'ava-o-malo pe e le o mai Potukale. O isi lafoga (e pei o le VAT, saogalemu lautele i luga o tagata faigaluega, ma isi) e mafai ona faʻaaoga ma o le a manaʻomia le iloiloina.
Dixcart Portugal e tu'uina atu le tele o fa'amatalaga tau tupe, lafoga ma auaunaga faufautua. Aapa atu mo nisi faamatalaga ile fautuaga.portugal@dixcart.com.
