Irhafu yeNgeniso yoShishino ePortugal
Ukuqonda iinuances zerhafu yengeniso yeshishini ePortugal kubalulekile ekucebiseni ngokusebenzayo abathengi bakho bamazwe aphesheya okanye ukuqonda ishishini lakho njengosomashishini. Apha ngezantsi kubonelela ngomfanekiso weziphumo zerhafu yenkampani ePortugal, nangona kunjalo, ukunxibelelana nomntu ochwepheshile kuyacetyiswa, njengoko kusenokwenzeka ukuba ayilulo kuphela irhafu yenkampani efuna ukuqwalaselwa.
Irhafu yeeNkampani zabahlali:
Ngokubanzi, iinkampani zijonga abahlali berhafu ePortugal bajongana nerhafu kumvuzo wabo wehlabathi.
Amaxabiso eRhafu yoMvuzo woShishino oMgangatho:
Umyinge weRhafu yoMvuzo woShishino (CIT) wama-20% utsalwa kwingeniso erhafiswayo iyonke yabahlali beenkampani kwilizwe lasePortugal.
Ummandla oZimeleyo waseMadeira kunye noMmandla oZimeleyo we-Azores uyaxhamla kumyinge othotyiweyo we-CIT we-14%*, osebenza nakwiZimiselo eziSisigxina (PE's) zamaqumrhu angaphandle abhaliswe phakathi kwale mimandla.
Isishwankathelo seeNqaku zeCIT eziphambili
Amaxabiso erhafu yengeniso yeshishini ePortugal ahluka kakhulu kwaye achazwe ngezantsi:
| Inkampani yasePortugal yeMainland | Inkampani yaseMadeira | Iziko loShishino lwaMazwe ngaMazwe lweNkampani yaseMadeira (yemisebenzi yamazwe ngamazwe) | |
| I-€50,000 yokuqala yengeniso erhafiswa (amashishini amancinci aphakathi) | 16% | 11.2% * | 5% |
| Ingeniso yerhafu ngaphezulu kwe-€50,000 | 20% | 14% * | 5% |
Qaphela: Ireyithi yeenkampani ezingaphakathi kwiZiko loShishino lwaMazwe ngaMazwe laseMadeira (IBC) zixhomekeke kwiimfuno zezinto ezithile ezihlangatyezwayo.
*Ireyithi yerhafu iyasebenza ukusuka nge-1 kaJanuwari 2025
Ezinye iiRhafu zeRhafu
IiRhafu eziNcitshisiweyo zamaShishini amaNcinci aPhakathi namaNcinci aPhakathi aPhakathi
Ukuqonda ukubaluleka kwamashishini amancinci naphakathi (SMEs) kunye ne-capitalisation encinci (i-Small Mid-Caps) iinkampani, iPortugal inikezela ngezinga le-CIT elincitshisiweyo le-16% (okanye i-11.2% * e-Madeira nase-Azores) kwi-50,000 yokuqala yengeniso yerhafu. Nawuphi na umvuzo ongaphaya kwalo mda uphantsi komgangatho we-CIT.
Ngaphaya koko, ii-SME kunye neMidi-Caps ezincinci ezisebenza ngokukhutheleyo kwaye zilawulwa ngokufanelekileyo kwimimandla ephakathi kwelizwe lasePortugal zinokuzuza nakwizinga eliphantsi le-12.5% kwi-euro yokuqala eyi-50,000 (okanye i-8.75% kwi-Azores kunye nemimandla ethile yaseMadeira). Olu lwahlulo luhambelana neNgcobo yeKhomishini ye-EU 2003/361 kunye neenkcazo zeBhanki yoTyalo-mali yaseYurophu/iNgxowa-mali yoTyalo-mali yaseYurophu.
I-5% yeRhafu yeRhafu yeNkampani kwiZiko loShishino laMazwe ngaMazwe laseMadeira
I-Madeira inikezela ngezinga lerhafu yenkampani ye-5% kwimisebenzi yoshishino lwamazwe ngamazwe kumacandelo athile kwiinkampani ezibhalisiweyo kwaye zifumene ilayisenisi yokusebenza ngaphakathi kweZiko loShishino laMazwe ngaMazwe laseMadeira (MIBC). Funda Apha ufuna ulwazi olungolunye.
Ixabiso eliKhethekileyo labaQalayo
Amaqumrhu afanelekileyo njenge Startups zixhomekeke ku a 12.5% izinga le-CIT (okanye 8.75% e Madeira) kwi-50,000 yabo yokuqala ye-XNUMX yengeniso erhafiswayo, kunye nomgangatho oqhelekileyo we-CIT osebenza kuyo nayiphi na i-excess.
Amaziko asisigxina
Izinga lerhafu yengeniso yenkampani eyi-20% ikwasetyenziswa kwiPutukezi PE's yamaqumrhu angaphandle abekwe kumhlaba omkhulu. Ulawulo lokuzikhethela lukhona oluvumela ukukhutshelwa ngaphandle kwengeniso kunye neelahleko ezibalelwa kwi-PE yangaphandle.
Oku kukhutshwa kuxhomekeke kwiimeko ezininzi ezichazwe ngezantsi:
- Ingeniso ye-PE kufuneka ixhomekeke kwirhafu njengoko kuchaziwe kwi-EU Parent/Subsidiary Directive okanye irhafu efanayo kwi-Portuguese CIT enereyithi esemthethweni ubuncinane ye-12.6%.
- I-PE ayinakuba kulawulo olufakwe kuluhlu olumnyama yiPortugal.
- Irhafu esebenzayo kwingeniso ye-PE akufuneki ibe ngaphantsi kwe-50% ye-CIT eyakuhlawulwa phantsi komthetho wasePortugal (ngaphandle kokuba iimfuno ezithile zihlangatyeziwe).
Kubalulekile ukuqaphela ukuba olu lawulo lokuzikhethela lunemida, ingakumbi ngokumalunga nokulungiswa kweelahleko zangaphambili ze-PE. Ngaphaya koko, ukuba inkampani ikhetha olu lawulo, kufuneka ifake isicelo kuzo zonke ii-PE ezikummandla ofanayo ubuncinci iminyaka emithathu.
Ukurhafiswa kweeNkampani ezingaHlali
Kumaziko angahlaliyo, i-CIT isebenza ngokukodwa kwingeniso yomthombo wasePortugal ebangelwa yi-PE ngaphakathi ePortugal. Ingeniso eyenziwe ePortugal ngabantu abangengabo abahlali abangenayo iPE ixhomekeke kumazinga akhethekileyo eRhafu yokuBamba.
Amaxabiso e-CIT kwiMimandla eNgaphakathi kweLizwe (ii-SME kunye neMidi ePhakathi emincinci)
| Isibiyeli seNgeniso eRhafu | Kwilizwe lasePortugal kuMmandla oPhakathi welizwe | Ummandla ozimeleyo weAzores Inland Territory | Ummandla oZimeleyo weMadeira Inland Territory |
| I-€50,000 yokuqala yengeniso erhafiswayo | 12.5% | 8.75% | 8.75% |
| Ingeniso yerhafu ngaphezulu kwe-€50,000 | 20% | 14% * | 14% * |
Qaphela ukuba ezi nkampani kufuneka zibekwe kwimimandla ethile kwaye kufuneka kubekho into ethile ekhoyo ukuze kungqinwe izinga lerhafu elisezantsi.
Ii-surtaxes
Ngaphaya kweereyithi eziqhelekileyo ze-CIT, le rhafu ilandelayo inokusebenza kwingeniso yenkampani erhafiswayo (phambi kokuba kutsalwe ilahleko ukuya phambili) njengentlawulo yerhafu eyongezelelweyo:
- Surtax yasekuhlaleni (Derrama): Ukuya kuthi ga kwi-1.5% koomasipala abathile, ihlawulwe ngembuyekezo ye-CIT.
- State Surtax (Derrama Estadual): Isebenza kwimisebenzi yorhwebo, yezoshishino, neyezolimo (umhlali kunye nongahlali kwi-PE), ihlawulwe ngezavenge ezithathu:
- I-3% kwinzuzo phakathi kwe-€ 1.5M kunye ne-7.5M.
- I-5% kwinzuzo phakathi kwe-€ 7.5M kunye ne-35M.
- I-9% kwinzuzo engaphezulu kwe-€35M.
- I-Regional Surtax (Ingingqi yaseDerrama):
- 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).
Fikelele
Ngokuhlala unolwazi kunye nokusebenzisana nengcali efanelekileyo malunga nemithetho yerhafu yendawo inokubonelela ngesikhokelo esixabisekileyo kunye nenkxaso ekusebenzeni ishishini ePortugal, ngakumbi abo babandakanyekayo kwimisebenzi yamazwe ngamazwe okanye abangekho ePortugal. Ezinye iirhafu (ezifana ne-VAT, ukhuseleko loluntu kubasebenzi, phakathi kwezinye) zinokusebenza kwaye kuya kufuneka ziqwalaselwe.
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