CIT – Municipal surcharge to be levied in 2022 on the 2021 taxable profit – Amendments

In brief

Tax Circular 20240, dated 17 March 2022, amends the rates of municipal surcharge ("derrama") applicable to the fiscal year 2021, to be levied in 2022, regarding the municipalities of Figueira de Castelo Rodrigo, Oeiras, Cartaxo, Rio Maior, Caminha, Vila Nova de Cerveira and Moimenta da Beira.

The rates for other municipalities remain unchanged, as foreseen in Tax Circular 20237, of 17 January 2022. 

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