Madeira’s free trade zone encompasses a special tax regime, which has been authorized by the European Commission as legal regional State Aid.

It offers companies incorporated therein or companies that will be incorporated until December 2020, as well as to their shareholders, plentiful fiscal benefits, which may be enjoyed until December 2027.

Insofar as certain economic substance requirements are met, these corporations may enjoy a 5% corporate income tax rate, among other benefits.