Sechikamu chakakosha chePortugal, Madeira inowana mukana wakazara kune zvese zvibvumirano zvepasi rose zvePortugal nemagungano. Izvi zvinoreva kuti vanhu uye makambani akanyoreswa kana anogara muMadeira anobatsirwa nePortugal network yakakura yezvibvumirano zvepasi rose. Iyo MIBC ndeye zvese zvinokonzeresa uye zvinangwa - kambani yakanyoreswa yechiPutukezi.

Iyo MIBC inoshanda pasi pehutongi hunovimbika uye hunotsigirwa neEU (nekutarisa kwakazara), ichiisiyanisa kubva kune dzimwe nzvimbo dzemutero dzakaderera. Inogamuchirwa zvizere neOECD senzvimbo yepamhenderekedzo yegungwa, EU-inoenderana nemahara yekutengesa uye haina kubatanidzwa pane chero runyorwa rwepasirese.

Chikonzero icho maMIBCs anofarira mwero wakaderera wemutero imhaka yekuti hutongi hunocherechedzwa senzira yekubatsira nyika iyo yakatenderwa neEU Commission. Hutongi hunoenderana nemisimboti yeOECD, BEPS neEuropean Tax Directives.

Madeira inopa hurongwa hwe:

• EU Membership Benefits: Makambani muMadeira anowana zvakanakira kushanda mukati meEU Nhengo yeNyika uye OECD, kusanganisira otomatiki nhamba dzeVAT yekuwana isina musono kuEU intra-Community musika.
• Robust Legal System: Yese EU Directives inoshanda kuMadeira, ichive yakanyatso kurongeka uye yazvino hurongwa hwemutemo inoisa pamberi pekuchengetedzwa kwevaridzi.
• Skilled Workforce uye Mutengo Wakaderera: Portugal neMadeira inopa vashandi vane hunyanzvi, uye inokwikwidza mitengo yekushandisa zvichienzaniswa nedzimwe nzvimbo dzakawanda dzeEurope.
• Zvematongerwo enyika uye Kugadzikana Kwemagariro: Portugal inoonekwa senyika yakagadzikana mune zvematongerwo enyika uye munharaunda, inopa nharaunda yakachengeteka yebhizinesi.
• Unhu hweHupenyu: Madeira inopa hupenyu hwakanakisa nekuchengetedzeka, mamiriro ekunze akapfava, uye runako rwechisikigo. Inozvirumbidza imwe yemitengo yakaderera yekugara muEU, vadiki, vashandi vemitauro yakawanda (Chirungu ndiwo mutauro unokosha webhizinesi), uye nhandare yendege yepasirese ine hukama hwakasimba kuEurope nedzimwe nzvimbo dzepasi.

Iyo MIBC inopa ine mukurumbira mutero chimiro chemakambani:

• Yakaderedzwa Corporate Mutero: A 5% yekambani yemutero wemutero pamari inoshanda, yakavimbiswa neEU kusvika pakupera kwa2028. (cherechedza kuti nokuti iyi ihurumende yekubatsira hurumende, kuvandudzwa neEU kunodiwa makore akawanda; yakavandudzwa kwemakumi matatu emakore apfuura, uye nhaurirano neEU dziri kuenderera mberi). Chiyero ichi chinoshanda kune mari inotorwa kubva kuzviitiko zvepasi rose kana hukama hwebhizinesi nemamwe makambani eMIBC mukati mePortugal.
• Dividend Exemption: Vasiri vagari vemo uye vagovani vemakambani havabhadharwe mutero pamari inotumirwa nedividend, chero vasiri vagari venzvimbo pane 'blacklist' yePortugal.
• Hapana Mutero paPasirose Payments: Hapana mutero unobhadharwa pamubhadharo wepasi rose wemubereko, mutero, uye masevhisi.
• Kuwana Zvibvumirano Zvemitero Kaviri: Batsirwa kubva kuPortugal network yakakura yeDouble Tax Treaties, kuderedza zvikwereti zvemutero kuyambuka miganhu.
• Kutora chikamu Regime yekuregererwa: Iyi hurumende inopa zvikomborero zvakakosha, kusanganisira:
  • Kusununguka kubva pakuramba mutero pakugovewa kwezvikamu (zvichienderana nemamwe mamiriro).
  • Kuregererwa pamubairo mukuru unogashirwa neiyo MIBC entity (ine hushoma 10% varidzi vanochengetwa kwemwedzi gumi nemiviri).
  • Kuregererwa pakutengeswa kwemasaiti uye mari inowanikwa kune vanogovana kubva pakutengeswa kwekambani yeMIBC.
• Kusununguka pane Mimwe Mitero: Nakidzwa nekusabvisirwa chitambi, mutero wezvivakwa, mutero wekutamisa zvivakwa, uye muripo wedunhu/manisipala (kusvika pachikamu che80% pamutero, kutengeserana, kana nguva).
• Investment Dziviriro: Batsirwa kubva kuPortugal kusainwa kwekuchengetedza mari zvibvumirano (izvo, kubva pane zvakaitika kare, zvakaremekedzwa).

Iyo MIBC inokodzera mabasa akasiyana siyana, anosanganisira ekutengesa, maindasitiri, uye ane chekuita nesevhisi, pamwe nekutumira. Mabhizinesi e-e-bhizinesi, ehungwaru manejimendi, kutengeserana, kutakura, uye yachting anogona kunyanya kuwedzera mabhenefiti aya.

ona pano mamwe mashoko.

Kugadzira kambani muMIBC, mamwe mamiriro anofanirwa kuzadzikiswa:

• Rezinesi reHurumende: Kambani yeMIBC inofanirwa kuwana rezinesi rehurumende kubva Sociedade de Desenvolvimento da Madeira (SDM), iyo yepamutemo concessionaire yeMIBC.
• International Activity Focus: Iyo yakaderedzwa 5% yemutero wekambani wemutero unoshanda kune mari inowanikwa kubva kune dzimwe nyika zviitiko (kunze kwePortugal) kana kubva muhukama hwebhizinesi nemamwe makambani eMIBC mukati mePortugal.
  • Mari inogadzirwa muPortugal ichave iri pasi pemazinga akajairwa anoshanda kune kwaiitwa bhizinesi - ona pano zvemitengo.
• Capital Gains Mutero Kuregererwa: Kuregererwa uku pakutengeswa kwemashares mukambani yeMIBC hakushande kune vanogovanisa vanogara mutero muPortugal kana 'munzvimbo yemutero' (sezvinotsanangurwa nePortugal).
• Property Tax Exemptions: Kusunungurwa kubva kuReal Estate Transfer Tax (IMT) uye Municipal Property Tax (IMI) inopihwa kune zvivakwa zvinongo shandiswa bhizinesi rekambani.

Chinhu chakakosha chehutongi hweMIBC kutsanangura kwayo kwakajeka kwezvinoda zvinhu, zvakanangana nekugadzira mabasa. Izvi zvinodikanwa zvinovimbisa kuti kambani ine huvepo hwehupfumi hwechokwadi muMadeira uye inosimbiswa pamatanho akasiyana:

1. Mushure meKubatanidzwa: Mukati memwedzi mitanhatu yekutanga yebasa, kambani yeMIBC inofanira kunge:
   • Hiya mushandi mumwe chete UYE tora mari shoma ye €75,000 muzvinhu zvakagadziriswa (zvinobatika kana zvisingabatike) mukati memakore maviri ekutanga ekuita, KANA
   • Hiya vashandi vatanhatu mukati memwedzi mitanhatu yekutanga yebasa, uchivasunungura kubva pa75,000 yepasi pekudyara.
2. Kuenderera mberi: Kambani inofanirwa kuramba ichichengetedza mushandi wenguva yakazara pamubhadharo wayo, ichibhadhara mutero wemuPutukezi wega wega uye kuchengetedzeka munharaunda. Mushandi uyu anogona kunge ari Director kana Board Member yeMIBC kambani.

tapota verenga pano kuti uwane rumwe ruzivo nezve rudzi rwekudyara uye rumwe ruzivo pane izvo zvinodiwa.

Mari inobhadhariswa mutero inoshanda kumakambani ari muMIBC kuona kugovewa kwakaenzana kwemabhenefiti, kunyanya kumakambani makuru. Iyo 5% yemutero wekambani inoshanda kune inobhadhariswa mari inosvika pane imwe sirin'i, iyo inotarwa nehuwandu hwekambani yemabasa uye/kana investimendi - ona tafura pazasi kuti uwane ruzivo:

Pamusoro peiyi sirin'i yemutero yemutero iri pamusoro, muganho wechipiri unoshanda. Mabhenefiti emutero akapihwa kumakambani eMIBC - mutsauko uripo pakati peyakajairwa Madeira corporate tax rate (kusvika 14.2% kubva 2025) uye 5% yakaderera mutero inoiswa kune inobhadhariswa purofiti - inovharirwa pazasi pezviyero zvinotevera:

• 15.1% yemari yegore negore; KANA
• 20.1% yemari yegore rose pamberi pechimbadzo, mutero, uye amortization; KANA
• 30.1% yemari dzevashandi dzegore.

Chero mari inobhadhariswa inodarika sirin'i inoteererwa inozobvisirwa mutero paMadeira's general corporate tax rate, iyo parizvino iri 14.2% (kubva 2025). Izvi zvinoreva kuti kambani inogona kunge iine musanganiswa unoshanda wemutero pakati pe5% ne14.2% pakupera kwegore rega rega remutero, zvichienderana nekuti vanodarika mutero wavo wavakatemerwa.