Tax & Fiscal · 2026 Update
Corporate Tax (IRC) Simulator 2026
Estimate your corporate tax with the 19% general rate, 15% SME rate up to €50,000, municipal and state surcharges per the 2026 State Budget.
Company data
Accounting profit, fiscally adjusted
SME: 15% on the first €50,000.
Legal max 1.5%. Lisbon and Porto: 1.5%.
Calculation result
IRC reduced rate (15% up to €50k)7500,00 €
IRC general rate13 300,00 €
IRC collection20 800,00 €
Municipal surcharge1800,00 €
State surcharge0,00 €
Total tax due22 600,00 €
Effective rate: 18,83%
SME saving: 2000,00 € vs. the general regime, thanks to 15% on the first €50,000.
2026 legal basis: 2026 State Budget — general IRC rate 19% (path: 18% in 2027, 17% in 2028) and SME reduced rate 15% on the first €50,000. State surcharge: 3% (€1.5M–€7.5M), 5% (€7.5M–€35M), 9% (>€35M). Excludes autonomous taxation, tax benefits and payments on account.
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