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In addition to reducing the rate from the current 20% to 19% next year, the diploma establishes a reduction in the following two years. The rate will increase to 18% in 2027 and to 17% from 2028.
The reduction in the general IRC rate from 20% to 19% in 2026 was approved this Friday in parliament in the final global vote, with votes in favor of PSD, CDS-PP, Chega, IL, PAN and JPP.
PS, Livre, PCP and BE voted against. The new rate provided for in the diploma will apply to the income that companies obtain in 2026.
In addition to reducing the rate from the current 20% to 19% next year, the diploma establishes a reduction in the following two years. The rate will increase to 18% in 2027 and to 17% from 2028.
