OrbitaxBudget Law for 2013 – Corporate income tax
|Approved Changes|Portugal
On 31 December 2012, the president signed the 2013 Budget bill into law. The most significant corporate income tax measures are as follows:
(a) State surtax
| - | Increase of the State Surtax by means of the reduction (from EUR 10 million to EUR 7.5 million) of the lower taxable profit threshold to which the 5% ra… |
