International Structures — Madeira

EU-approved 5% corporate tax regime — recently extended, giving new companies a longer planning horizon.

Madeira Company Formation — 5% EU Corporate Tax

We help entrepreneurs set up a company in Portugal's Madeira Free Trade Zone (MIBC) — fully compliant with EU law, with real substance and lasting benefits.

EU-compliant structure
Setup in 4–6 weeks
EN / NL / UA support
5% corporate tax rate
EU member state
Full legal compliance
The problem

The problem with your current structure

If you're running a profitable business through a Dutch BV, you're likely paying 19–25.8% corporate tax — plus up to 26.9% Box 2 income tax when you take profits out.

For international entrepreneurs, digital businesses, and holding structures, a significant share of hard-earned revenue goes to taxes that could legally be reduced.

High corporate tax rates eating into profits

19–25.8% corporate tax, plus up to 26.9% Box 2 income tax on distributions.

Complex Dutch rules with limited optimization

Rigid structures with few legitimate tax benefits.

International income taxed at Dutch rates

No benefit for location-independent businesses.

Locked into an inefficient structure

Watching competitors optimize while you overpay.

What if there were a legal, EU-compliant way to significantly reduce your tax burden?

The Madeira advantage

The Madeira advantage

A legitimate tax optimization strategy within the European Union.

5% corporate tax

Reduced 5% rate for qualifying companies, now extended under the latest regime.verify

EU member state

Full EU legitimacy — not an offshore haven, a real European structure.

Substance-based compliance

A real EU structure, not a loophole. We build each company to meet the regime's substance conditions and to stand up to Dutch controlled-foreign-company scrutiny — which is why we assess every situation individually rather than promising a fixed outcome.

Treaty access

Portugal's extensive double-tax treaty network protects your income.

Euro zone

No currency risk, seamless European banking integration.

0% dividend WHT

No withholding tax on dividends to non-residents (conditions apply).

Is this legal?

Absolutely. The Madeira International Business Centre (MIBC) is a fully approved EU state-aid regime — not a loophole, but a deliberate economic-development incentive authorised by the European Commission. The key is genuine substance and compliance, which we ensure for every client.

Side by side

Netherlands vs. Madeira

See the real difference in your bottom line.

AspectDutch BVMadeira company
Corporate tax rate19% (≤€200k) / 25.8% (>€200k)5%
Dividend withholding tax15% WHT (plus Box 2 income tax on the owner)0% to non-residents*verify
EU member state
Substance requiredMinimalYes — genuine local substance (staff, office, management)
Setup cost€2,000€5,000
Setup time1 week4–6 weeks
Best forLocal Dutch operationsInternational income, IP, holding

*Dividend withholding tax depends on the recipient country and applicable tax treaties. The Dutch 15% withholding tax and the Box 2 income tax a director-owner pays are different taxes. Individual situations vary.

See your potential savings

Current estimated tax:46,725
With Madeira structure:7,500
Potential annual difference:39,225

A simplified estimate. Actual savings depend on your situation, substance costs, and applicable treaties. Book a call for accurate figures.

Is it right for you?

Is Madeira right for you?

This structure works best for specific business profiles.

Good fit

  • Annual profit of €100,000 or more
  • Location-independent income (SaaS, consulting, e-commerce, trading)
  • Holding company for investments or subsidiaries
  • IP licensing or royalty structures
  • Willing to establish genuine business substance
  • Planning for long-term tax efficiency (3+ years)
  • Open to occasional travel to Portugal

Not a fit

  • Revenue primarily from Dutch clients (creates PE risk)
  • Unable or unwilling to meet substance requirements
  • Looking for a paper-only solution without real presence
  • Short-term thinking (less than 2–3 years horizon)
  • Annual profit under €80,000 (cost may not justify savings)
The process

How we set up your Madeira company

A clear, structured process from first call to operational company.

  1. 01
    Week 1

    Discovery call

    A free 30-minute strategy session. We analyse your business, discuss your goals, and determine whether Madeira is the right fit. No obligations.

  2. 02
    Week 1–2

    Structure design

    We design your optimal structure — company type, substance setup, banking approach, and compliance framework. You receive a detailed proposal.

  3. 03
    Week 2–3

    Document preparation

    We collect required documents, prepare applications, and handle the paperwork. You sign where needed — we do the rest.

  4. 04
    Week 3–4

    Company registration

    Incorporation in Madeira, registration with the MIBC (Madeira International Business Centre), and tax-number acquisition.

  5. 05
    Week 4–5

    Bank account setup

    Opening a corporate bank account with a Portuguese or international EU bank. We guide you through compliance requirements.

  6. 06
    Week 6

    Handover & operations

    Complete handover with all documents, access credentials, and a compliance calendar. Optional ongoing administration.

What substance means

What "substance" actually means

The 5% rate is earned, not automatic. Your Madeira company needs genuine local activity: real management in Madeira, at least one to five local jobs created within the first six months (with a minimum €75,000 investment in fixed assets in the first two years), or six or more jobs — and the reduced rate applies up to income ceilings based on how many jobs you create. We tell you upfront what this means for your case, including the running cost, so there are no surprises.verify

Investment

Investment

Transparent pricing for a premium service.

Madeira company formation

One-time setup fee. No hidden costs. Government fees included.

€5,000

One-time setup fee includes:

Full company incorporation in Madeira
MIBC (Free Trade Zone) registration
Portuguese tax numbers (NIF) for company and directors
Corporate bank-account opening assistance
Registered office address (first year)
Structure optimization advice
Compliance briefing and calendar
All government fees and notary costs

Optional add-on services

Annual accounting & complianceFrom €2,400/year
Portuguese tax filingsFrom €1,200/year
Registered office renewal€600/year
Nominee director serviceOn request
Substance support (staffing, office)On request
Dutch tax coordinationFrom €150/month

Payment terms

50% deposit to begin, 50% upon company registration. Payment by bank transfer.

The math, honestly

On €150,000 of qualifying profit, the corporate-tax difference versus a Dutch BV is roughly €20,000 a year. Your net saving is lower once the required substance (staff, office, compliance) is factored in — which is why this structure fits profits from around €100,000 upward. We model your exact numbers in the free call.

Full transparency: if during our discovery call we determine Madeira isn't right for your situation, we'll tell you — and recommend better alternatives. No pressure, no wasted time.

Free guide

The Madeira tax structure, explained

Everything you need to know before making a decision.

  • Complete breakdown of the 5% tax regime
  • Substance requirements explained simply
  • Step-by-step setup process
  • Cost breakdown and ROI analysis
  • Common mistakes to avoid
  • Checklist: is Madeira right for you?

Download your free guide

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FAQ

Frequently asked questions

Clear answers to common concerns.

Is the Madeira tax structure legal and compliant?
Yes. The Madeira International Business Centre (MIBC) is a state-aid regime authorised by the European Commission — not an offshore loophole. The reduced rate is available only to companies that meet genuine substance and compliance requirements, which we build into every structure.
What are the substance requirements?
To qualify for the 5% rate, the company needs real management in Madeira and local employment: at least one to five jobs within the first six months plus a minimum €75,000 investment in fixed assets in the first two years, or six or more jobs. The reduced rate then applies up to income ceilings tied to the number of jobs created.
How much can I actually save in taxes?
The 5% Madeira corporate rate compares with 19–25.8% in the Netherlands, so on €150,000 of qualifying profit the corporate-tax difference is roughly €20,000 a year. Your net saving is lower once the cost of required substance is included, which is why this suits profits from about €100,000 upward. We model your specific numbers in the free call.
Do I need to move to Madeira?
You personally don't have to relocate, but the company must have genuine substance there — real management, staff, and an office. A paper-only company with no local activity does not qualify and creates serious risk. Occasional travel to Portugal is usually part of running the structure properly.
How long does the setup process take?
A typical setup runs about four to six weeks, from the first call to an operational company with a bank account. Timelines depend on how quickly documents are ready and on bank onboarding. We manage each stage and give you a clear timeline in your proposal.
What types of businesses qualify?
The regime fits location-independent and international income — software and SaaS, consulting, e-commerce, trading, IP and royalties, and holding structures. It fits poorly where revenue comes mainly from Dutch clients, which can create a Dutch taxable presence. We assess fit honestly before you commit.
What happens after the current regime period ends?
The 5% regime has been extended beyond its earlier 2027 horizon under the latest Portuguese legislation, and companies already licensed continue under the regime's terms. We keep clients informed of any changes to the rules or ceilings.
Can I use this structure if I'm a Dutch tax resident?
It depends on your situation, and this is the most important question to get right. If you remain a Dutch tax resident, Dutch anti-abuse and controlled-foreign-company rules can apply to a low-taxed foreign company with mainly passive income — so the structure must have real substance and active operations to hold up. We assess your residency and activity carefully and will tell you honestly if it doesn't work for you.
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Legal Disclaimer

The information provided on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Madeira's tax regime is subject to specific requirements, including substance and compliance obligations. Actual tax benefits depend on individual circumstances, business structure, applicable tax treaties, and ongoing compliance with Portuguese and EU regulations.

Dutch Tax Point provides formation and compliance services but does not guarantee specific tax outcomes. We strongly recommend consulting with qualified tax and legal professionals before making any business structure decisions. Tax laws and regulations are subject to change.

    Madeira Company Formation — 5% EU Corporate Tax | Dutch Tax Point | Dutch Tax Point