On 17 October 2016, Regional Law-Decree No. 21/2016/A was published in the Official Gazette, which introduces a new corporate surtax for the Azores autonomous region that replaces the standard state surtax (Derrama Estadual). As with the state surtax, the Azores surtax applies for both resident taxpayers and non-resident taxpayers with a permanent establishment in the region. The surtax is lev…