Company tax
in the Azores
and on the mainland
The Azores are nine islands of Portugal, out in the Atlantic. The islands set their own rate of company tax. Below is the same figure in both places, line by line.
Tax on company profit
On the first slice of profit, for a small or medium company.
The same company, on the mainland, in 2026.
Tax owed on €50,000 of profit
Paid once a year, after the accounts are signed.
The same profit, taxed at the mainland rate.
Sales tax on what you sell
Two lower bands as well, at 9% and 4%.
The mainland bands are 23%, 13% and 6%.
Savings you must show, per person
Twelve times the 2026 IAS. The same wherever you land.
Set nationally, so moving does not change it.
Sponsors on our verified list
Eleven are approved. We are working through them one at a time.
Ninety-four nationally. Use the government's own list.
The rest of the decision
What it is like to run a company here
The islands are part of Portugal, so the company law is Portuguese and the market is the EU market. The working day overlaps Europe in the morning and North America in the afternoon. Flights to Lisbon run every day.
The condition attached to the rate
The company has to be here in fact, not on paper. The desk, the people, the decisions. Say the address is on São Miguel and the work happens in Lisbon. That is the first thing the tax office looks at, and it does not hold up.
Whether you can move at all depends on your passport and your savings, not on the tax rate. Eight questions will tell you which public route fits. See which visa fits
Every figure, with its law and its date