Regiões Autónomas
Published 8 November 2026, 20:08
Regiões Autónomas (Autonomous Regions)
Two regions of Portugal with their own government, parliament and some laws of their own: the Azores (Açores) and Madeira. They have their own IRS and IVA rates, lower than on the mainland, and their own regional regulations, so a national rule often applies there at a different level.
Where you come across it. The texts of laws and tax rules: there is almost always a separate line about the Regiões Autónomas.
Portuguese regulations often state outright that on the islands they are implemented by the regional government rather than Lisbon, and until that happens the rule may not apply there.
Official website: gov.pt