Irhafu yeNgeniso yoShishino ePortugal
Ukuqonda imiba yerhafu yenkampani ePortugal kubalulekile ekucebiseni ngempumelelo abathengi bakho bamazwe ngamazwe okanye ekuqondeni ishishini lakho njengosomashishini wenkampani yakho yasePortugal. Apha ngezantsi kubonelelwa ngenkcazelo yerhafu yenkampani ePortugal, nangona kunjalo, ukunxibelelana nomntu oqeqeshiweyo kuyacetyiswa, njengoko kusenokwenzeka ukuba kungekuphela nje irhafu yenkampani efuna ukuqwalaselwa.
Ukurhafiswa kweeNkampani zabahlali
Ngokubanzi, iinkampani zijonga abahlali berhafu ePortugal bajongana nerhafu kumvuzo wabo wehlabathi.
Amaxabiso eRhafu yeNgeniso yeNkampani ePortugal:
Izinga leRhafu yeNgeniso yeeNkampani (i-CIT) elimiselweyo le-19% lihlawuliswa kwingeniso iyonke erhafiswayo yabemi beenkampani kwilizwekazi lasePortugal ngamaxesha erhafu aqala ngomhla woku-1 kuJanuwari 2026 okanye emva koko. Izinga le-CIT liza kwehla liye kwi-18% ngo-2027 kunye ne-17% ngo-2028.
I-Autonomous Region yaseMadeira kunye ne-Autonomous Region ye-Azores ixhamla kwiqondo elincitshisiweyo le-CIT le-13.3%, elisebenza nakwi-Permanent Establishments (PE's) yamaqumrhu angaphandle abhaliswe ngaphakathi kule mimandla.
Isishwankathelo seeNqaku zeCIT eziphambili
Amazinga erhafu yengeniso yenkampani 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) | 15% | 10.5% | 5% |
| Ingeniso yerhafu ngaphezulu kwe-€50,000 | 19% | 13.3% | 5% |
Qaphela: Ireyithi yeenkampani ezingaphakathi kwiZiko loShishino lwaMazwe ngaMazwe laseMadeira (IBC) zixhomekeke kwiimfuno zezinto ezithile ezihlangatyezwayo.
Amaxabiso e-CIT angasentla asebenza kwixesha lerhafu eliqala ngomhla woku-1 kuJanuwari 2026 okanye emva koko, kwaye ezinye izaphulelo zisebenza ngo-2027 nango-2028.
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-15% (okanye i-10.5% * 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 eliyi-19% likwasetyenziswa kwii-PE zasePortugal zeenkampani zangaphandle ezikwilizwekazi. Kukho ulawulo olunokuzikhethela oluvumela ukukhutshwa kwenzuzo kunye nelahleko ezibangelwa yi-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.
Qaphela: Ireyithi yeenkampani ezingaphakathi kwiZiko loShishino lwaMazwe ngaMazwe laseMadeira (IBC) zixhomekeke kwiimfuno zezinto ezithile ezihlangatyezwayo.
Amaxabiso eRhafu yeNgeniso yeeNkampani kwiiNdawo eziPhakathi (ii-SME kunye nee-Small Mid-Caps)
| 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 | 19% | 13.3% * | 13.3% * |
Qaphela ukuba ezi nkampani kufuneka zibekwe kwimimandla ethile kwaye kufuneka kubekho into ethile ekhoyo ukuze kungqinwe izinga lerhafu elisezantsi.
Amaxabiso e-CIT angasentla asebenza kwixesha lerhafu eliqala ngomhla woku-1 kuJanuwari 2026 okanye emva koko, kwaye ezinye izaphulelo zisebenza ngo-2027 nango-2028.
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 (UMasipala waseDerrama): 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).
Ukuthobela imithetho kunye nemihla yokugqibela
Ingxelo yerhafu yedijithali iyafuneka (jonga Apha ukuze ufumane ulwazi oluthe kratya) kwaye kukho imihla emibini ephambili yokubuyiswa kwerhafu yonyaka ePortugal, eyile:
- le Imodeli 22 (ubalo oluphambili lwengeniso yenkampani ukumisela iziphumo zerhafu) ekufuneka zihlawulwe ngomhla wama-31 kuCanzibe kunyaka olandelayo werhafu; kunye
- le IES (Informação Empresarial Simplificada) esisibhengezo serhafu esinyanzelekileyo se-elektroniki (esisishwankathelo se-accounting, statistical, kunye nedatha yezemali) ekufuneka ihlawulwe nge-15 kaJulayi kunyaka olandelayo werhafu.
Ngaphandle kwembuyekezo yonyaka ekhankanyiweyo, inkqubo yerhafu yasePortugal ifuna iinkampani zasePortugal ukuba zenze iintlawulo ezintathu (iintlawulo kwiakhawunti) kulo nyaka ngokusekelwe kuxanduva lwerhafu lonyaka odlulileyo kulo lonke unyaka: Julayi, Septemba, kunye noDisemba.
Ngaphezu koko, iifomu ze-VAT nazo kufuneka zingeniswe unyaka wonke (jonga Apha ngolwazi oluthe kratya).
Apha ngezantsi kukho isishwankathelo semihla yokugqibela ye-CIT efanelekileyo ngeenjongo zokuthobela imithetho:
| Imfuneko | Umhla wokugqibela (Ngokwesiqhelo) | Injongo |
| Imodeli 22 | Ngomhla wama-31 kuCanzibe wonyaka olandelayo | Ingxelo yeRhafu yeNgeniso yonyaka |
| Ngu | Ngomhla we-15 kweyeKhala kunyaka olandelayo | Isibhengezo seRhafu esinyanzelekileyo se-elektroniki |
| Iimbuyekezo zeVAT | Nyanga nganye okanye ngekota (Jonga Ingxelo ye-VAT Apha) | Ingxelo yerhafu yokusetyenziswa |
| Iintlawulo kwiAkhawunti | Julayi, Septemba, Disemba | Iintlawulo zerhafu yengeniso yenkampani kwangaphambili |
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.
I-Dixcart yasePortugal ibonelela ngothotho lwe-accounting, irhafu kunye neenkonzo zokucebisa. Finyelela ngolwazi oluthe vetshe ku ingcebiso.portugal@dixcart.com.
Qaphela ukuba le ayisiyongcebiso yerhafu kwaye yenzelwe ulwazi kuphela.
