Madeira's IBC Legislation

Please note that all documents listed on this page in English are free translations of the original compilation of the Portuguese legislation pertaining to the International Business Centre of Madeira.

(Disclaimer: The official and binding versions are only available in Portuguese.)

Summary and Table of Contents

Table of Contents
List of all legal documents applicable to the Madeira International Business Centre

General Legislation

Decree-Law nr. 500/80 of October 20
Authorizes the creation of the Madeira Free Trade Zone.

Company Licensing

Decree-law nr. 250/97 Establishes the obligation of registration and publication of the cancellation of licenses granted to entities operating in the Madeira Free Trade Zone.	Decree-law nr. 212/94 Allows for the incorporation and maintenance of sole shareholder’s private and stock companies to operate within the Madeira Free Trade Zone.	Decree-Law nr. 234/88 Creates the services of the Private Registry and Notary of the Madeira Free Trade Zone.

Regional Regulatory Decree nr. 21/87/M, of September 5 Approves the regulation of industrial, commercial and services activities within the framework of the Madeira Free Trade Zone.	Regulatory Decree nr. 53/82 Regulates various aspects concerning operations within the Free Trade Zone, namely with regard to the types of activities which may be undertaken and their respective customs regime.

Tax and Financial Incentives

Articles 33 and 36-A of the Tax Benefits Statute
The Statute of Tax Benefits as approved by Decree-law nr. 215/89, of July 1, and including all subsequent amendments.

Decree-law nr. 165/86
Establishes the regime of tax and financial incentives for companies incorporated in the Madeira Free Trade Zone.

Applicable Fees

Order nr. 4/2010 Approves the fees applicable to entities licensed within Madeira’s Industrial Free Trade Zone that do not use land with infra-structured facilities.	Order nr. 135/94 Establishes the fees applicable to pleasure ships registered in MAR-Madeira International Shipping Registry.	Order nr. 134/92 Establishes the fees applicable to commercial ships registered in MAR.

Order nr. 222/99 Updates the fees applicable to entities licensed to operate within the framework of the Madeira International Business Centre (MIBC).	Notice Update of the applicable fees in the Industrial Free Trade Zone for 2025

MAR International Shipping Register

Decree-law n.º 192/2003 Approves the regulation applicable to yachts registered or to be registered in the Madeira International Shipping Registry.	Order nr. 715/89 Approves the Regulation of the Madeira International Shipping Registry.	Decree-law nr. 96/89, of March 28 Authorizes the creation of MAR – Madeira International Shipping Registry.

Decree-law n.º 40/2021 Ensures the implementation of Regulation (EEC) No. 2919/85, laying down the conditions for access to the arrangements under the Revised Convention for the Navigation of the Rhine.