CIT – Municipal surcharge payable in 2026
05/02/26
In brief
Tax Circular 20288, dated 2 February 2026, sets out the rates of municipal surcharge ("derrama municipal") payable in 2026 and applicable to the 2025 CIT taxable profits.
© 2026 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.
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