{"id":6039,"date":"2020-08-29T22:56:43","date_gmt":"2020-08-29T21:56:43","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?post_type=sage_glossary&#038;p=6039"},"modified":"2025-12-03T15:44:37","modified_gmt":"2025-12-03T15:44:37","slug":"o-que-e-o-irc","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/pt-pt\/blog\/dicion\u00e1rio-termos-empresariais\/o-que-e-o-irc\/","title":{"rendered":"O que \u00e9 o IRC?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion\u00e1rio-termos-empresariais\/\" class=\"entry-header__link\">Defini\u00e7\u00e3o de dicion\u00e1rio<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tO que \u00e9 o IRC?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"reading-time\"> minutos de leitura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"O que \u00e9 o IRC?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion\u00e1rio-termos-empresariais\/o-que-e-o-irc\/\"\n\t\t\tdata-share-text=\"Por favor, leia este artigo interessante\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partilhar<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiada<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n\n\n<p><span style=\"font-weight: 400;\">IRC \u00e9 o acr\u00f3nimo de Imposto sobre o Rendimento das Pessoas Coletivas, ou seja, \u00e9 o imposto que incide sobre o rendimento das empresas com atividade de natureza comercial, industrial ou agr\u00edcola a trabalhar em Portugal.&nbsp;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">De acordo com o <\/span><strong>C\u00f3digo do IRC<\/strong><span style=\"font-weight: 400;\">, no que respeita aos sujeitos passivos residentes, entenda-se aqueles que tenham sede ou dire\u00e7\u00e3o efetiva em territ\u00f3rio nacional, o IRC incide sobre a totalidade dos seus rendimentos, incluindo os obtidos fora do territ\u00f3rio nacional (<\/span><i><span style=\"font-weight: 400;\">worldwide income principle<\/span><\/i><span style=\"font-weight: 400;\">). Por outro lado, os sujeitos passivos n\u00e3o residentes, apenas ser\u00e3o sujeitos a tributa\u00e7\u00e3o em Portugal relativamente aos rendimentos de fonte Portuguesa.<\/span><span style=\"font-weight: 400;\"><br>\n<\/span><span style=\"font-weight: 400;\"><br>\n<\/span><span style=\"font-weight: 400;\">Todos os anos, s\u00e3o comunicadas pela <\/span><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/autoridade-tributaria-e-aduaneira\/\"><span style=\"font-weight: 400;\">AT<\/span><\/a><span style=\"font-weight: 400;\"> (Autoridade Tribut\u00e1ria) altera\u00e7\u00f5es <\/span><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019\/\"><span style=\"font-weight: 400;\">vinculativas ao IRC<\/span><\/a><span style=\"font-weight: 400;\"> que dever\u00e3o ser analisadas cuidadosamente.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\"><br>\n<\/span><strong>Como se calcula o IRC?<\/strong><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">O c\u00e1lculo do IRC \u00e9 um processo complexo e compreende v\u00e1rios c\u00e1lculos:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-art-18\/\"><strong>Lucro Tribut\u00e1vel\u00a0<\/strong><\/a><span style=\"font-weight: 400;\">\u2013 corresponde ao lucro de um per\u00edodo, determinado de acordo com as regras estabelecidas pelas autoridades fiscais, sobre o qual s\u00e3o pagos impostos sobre o rendimento (Quadro 07 da Declara\u00e7\u00e3o de Rendimentos <\/span><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/modelo-22\/\"><span style=\"font-weight: 400;\">Modelo 22<\/span><\/a><span style=\"font-weight: 400;\">*).<\/span><\/li>\n\n\n\n<li><strong>Mat\u00e9ria Colet\u00e1vel<\/strong><span style=\"font-weight: 400;\">\u00a0\u2013 corresponde ao c\u00e1lculo do valor do lucro tribut\u00e1vel, menos os\u00a0benef\u00edcios fiscais e os preju\u00edzos fiscais pass\u00edveis de dedu\u00e7\u00e3o (Quadro 07 da Declara\u00e7\u00e3o de Rendimentos Modelo 22).<\/span><\/li>\n\n\n\n<li><strong>Taxa de IRC<\/strong><span style=\"font-weight: 400;\">\u00a0\u2013 corresponde a 21%, \u00e0 qual, na maioria dos munic\u00edpios, acresce a derrama municipal.<\/span><\/li>\n\n\n\n<li><strong>Derrama Municipal\u00a0<\/strong><span style=\"font-weight: 400;\">\u2013\u00a0corresponde \u00e0 receita municipal que incide sobre o lucro tribut\u00e1vel das empresas, com uma taxa m\u00e1xima de 1,5%. Esta taxa est\u00e1 regulada pelo Regime Financeiro das Autarquias Locais e das Entidades Intermunicipais, que foi publicado pela<\/span><a href=\"https:\/\/dre.pt\/pesquisa\/-\/search\/499528\/details\/maximized\"><span style=\"font-weight: 400;\">\u00a0Lei N\u00ba 73\/2013<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n\n\n\n<li><strong>Taxa Extra<\/strong><span style=\"font-weight: 400;\">\u00a0\u2013 se o lucro tribut\u00e1vel for superior a 1.500.000\u20ac, incidem as seguintes taxas adicionais:<\/span>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Acima de 1.500 000 euros at\u00e9 7.500 000 euros, a taxa adicional \u00e9 de 3%;<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Acima de 7.500 000 euros at\u00e9 35.000 000 euros, a taxa adicional \u00e9 de 5%;<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">A partir de 35.000 000, a taxa adicional \u00e9 de 9%.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\"><br>\n<\/span><span style=\"font-weight: 400;\">No caso das Pequenas e M\u00e9dias Empresas, estas beneficiam de uma&nbsp;<\/span><strong>taxa reduzida de 17% sobre os primeiros 15.000\u20ac de mat\u00e9ria colet\u00e1vel<\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">*Saiba o que muda na <\/span><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-22-do-periodo-de-2019\/\"><span style=\"font-weight: 400;\">Modelo 22 no Per\u00edodo de 2019<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Receba a newsletter Sage Advice<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Inscreva-se para receber o boletim do Sage\u00a0Advice e receba os conselhos mais recentes diretamente no seu e-mail.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-56228f27-e58f-435b-9b72-a561d684e263\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscrever<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg\" class=\"single-cta__image\" alt=\"Rapaz ao telefone no seu escrit\u00f3rio\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>IRC \u00e9 o acr\u00f3nimo de Imposto sobre o Rendimento das Pessoas Coletivas, ou seja, \u00e9 o imposto que incide sobre o rendimento das empresas com atividade de natureza comercial, industrial ou agr\u00edcola a trabalhar em Portugal.&nbsp; De acordo com o C\u00f3digo do IRC, no que respeita aos sujeitos passivos residentes, entenda-se aqueles que tenham sede [&hellip;]<\/p>\n","protected":false},"author":763,"featured_media":7535,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[],"class_list":["post-6039","sage_glossary","type-sage_glossary","status-publish","has-post-thumbnail","hentry"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Portugal","distributor_original_site_url":"https:\/\/www.sage.com\/pt-pt\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/sage_glossary\/6039","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/users\/763"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/sage_glossary\/6039\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=6039"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=6039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}