Why Almada, not Lisbon?

Derrama municipal is a municipal surtax on corporate profit, set annually by each city council. In 2026, both Lisbon and Almada apply the maximum legal rate of 1.5%.

The difference is in the exemptions. Almada maintains a derrama exemption for companies in strategic sectors — including information technology, creative industries, communications and electronics. For a software company with €100,000 in taxable profit, that's €1,500/year saved.

Exact eligibility depends on your company's CAE code and the current municipal regulation. This is not tax advice — confirm with your accountant before making decisions.