Municipal surtax rates applicable to corporate income tax for 2021 published
On 17 February 2022, the Portuguese Tax Authorities published a circular in which the municipal surtax rates for each municipality were disclosed.
The surtax is a municipal tax levied on the taxable income of corporate income taxpayers.
This tax is levied by the Portuguese Tax Authorities and transferred to the Municipality in whose territory the income of the taxpayer was generated.
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