Tax Benefit - RFAI
Investment Support Tax Regime
Applications Open
Tax Benefits
Discover the tax mechanisms that can reduce investment effort, support innovation and strengthen your company's capitalisation. C-Value assesses eligibility, quantifies the potential benefit and helps prepare the necessary documentation.
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- Extractive industry and manufacturing industry.
- Accommodation.
- Restoration and similar services.
- Editing activities.
- Film, video and television program production activities.
- Computer consulting and programming, and related activities.
- Data processing activities, information hosting and related activities, and web portals.
- Scientific research and development activities.
- Activities of interest to tourism.
- Administrative and support service activities provided to companies.
- Deduction of up to 30% of the corporate income tax payable.
- Exemption or reduction of IMI (Municipal Property Tax).
- Exemption or reduction of IMT (Property Transfer Tax).
- Stamp duty exemption.
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Tax Benefit - SIFIDE II
Tax Incentive System for Business Research and Development
Applications Closed - Base Rate: 32.5% of total R&D expenditure in the current year.
- Incremental Rate: 50% of the increase in expenses compared to the simple arithmetic average of the two previous fiscal years, up to a limit of €1,500,000.
- For corporate income tax (IRC) taxpayers that are SMEs, have not yet completed two fiscal years and have not benefited from the Incremental Rate, a 15% increase is applied to the Base Rate, setting it at 47.5%.
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Tax Benefit
Contractual Tax Benefits Regime for Productive Investment
Applications Open - Extractive and/or manufacturing industry.
- Tourism, including activities of interest to tourism.
- Computer and related activities and services.
- Agricultural, aquaculture, fish farming, livestock farming and forestry activities.
- Research and development activities.
- Information technologies and audiovisual and multimedia production.
- Defence, environment, energy and telecommunications.
- Activities of shared service centres.
- Tax credit determined based on the application of a percentage, between 10% and 25% of the relevant project investments actually made, to be deducted from the amount of corporate income tax due.
- Exemption or reduction of IMI (Municipal Property Tax).
- Exemption or reduction of IMT (Property Transfer Tax).
- Stamp Duty exemption.
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Tax Benefit - DLRR
Deduction for Retained and Reinvested Profits
Applications Closed - Deduction from corporate income tax payable of up to 10% of retained profits that are reinvested in relevant applications within a period of 3 years.
- The deduction is limited to 25% of the corporate income tax payable. In the case of micro and small businesses, the deduction will be up to 50% of the corporate income tax payable.
- The maximum amount of retained and reinvested profits in each tax period is €12,000,000 per taxpayer.
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Tax Benefit - ICE
Tax regime to encourage the capitalization of companies
Applications Open - Commercial or civil companies operating under a commercial form.
- Cooperatives.
- Public companies.
- Other legal entities governed by public or private law, with their registered office or effective management in Portuguese territory.
- Deduction calculated based on a variable rate, indexed to the average 12-month Euribor rate, plus a spread of 1.5% (2% in the case of SMEs or Small Mid Caps).
- Increases of 50%, 30%, and 20% in 2024, 2025, and 2026, respectively.
- The deduction from taxable profit is limited, in each tax period, to the greater of the following limits: €4,000,000 or 30% of taxable EBITDA.
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Tax Benefit - IFR
Tax Incentive For Recovery
Applications Closed - Deduction from corporate income tax payable of up to 10% of eligible expenses incurred in the tax period, up to the amount corresponding to the simple arithmetic average of eligible investment expenses from the 3 previous tax periods.
- Eligible expenses cannot exceed a maximum accumulated amount of €5,000,000.
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Tax Benefit
Tax Incentive for Wage Appreciation
Applications Open - 50% increase in the costs corresponding to salary increases for workers with permanent employment contracts.
- The maximum amount of eligible increased costs per worker is €3,280.
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Tax Benefit - RCCS
Conventional Remuneration of Share Capital
Applications Closed - - Commercial or civil companies operating under a commercial form.
- - Cooperatives.
- - Public companies.
- - Other legal entities governed by public or private law, with their registered office or effective management in Portuguese territory.
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Tax Benefit - CFEI II
Extraordinary Tax Credit for Investment II
Applications Closed - Deduction from corporate income tax payable of 20% of investments in relevant applications in each fiscal year (2020 and 2021), with a limit of €5,000,000.
- The deduction is allowed up to 70% of the corporate income tax collected each year.
Tax Benefit - RFAI
Investment Support Tax Regime
Applications Open
Objective
To allow companies to deduct from their tax liability a percentage of the investment made in non-current assets (tangible and intangible).
Recipients
Corporate income tax payers who carry out activities in the following sectors:
Tax Benefits
Geographic Area
The entire national territory.
Tax Benefit - SIFIDE II
Tax Incentive System for Business Research and Development
Applications Closed
Objective
To support Research and Development (R&D) activities related to the creation or improvement of a product, process, program, or equipment that represent a substantial improvement and do not simply result from the use of existing state-of-the-art techniques.
Recipients
Corporate income tax (IRC) taxpayers resident in Portuguese territory who carry out, as their main activity or not, an activity of an agricultural, industrial, commercial or service nature, and non-residents with a permanent establishment in that territory, who have expenses related to Research and Development (R&D).
Tax Benefits
Recover up to 82.5% of your R&D investment, excluding the portion that has not received non-refundable state funding, through the following percentages:
Geographic Area
The entire national territory.
Tax Benefit
Contractual Tax Benefits Regime for Productive Investment
Applications Open
Objective
Incentives granted to companies that execute investment projects in relevant applications with an amount equal to or greater than €3,000,000, with a validity period of 10 years from the completion of the project.
Target Audience
Promoters of investment projects whose purpose falls within the following economic activities:
Tax Benefits
Geographic Area
The entire national territory.
Tax Benefit - DLRR
Deduction for Retained and Reinvested Profits
Applications Closed
Objective
Investment incentive that allows for a deduction from corporate income tax (IRC) for retained profits that are reinvested in relevant investments.
Recipients
Corporate income tax payers resident in Portuguese territory, as well as non-resident taxpayers with a permanent establishment in this territory, who primarily carry out a commercial, industrial or agricultural activity.
Tax Benefits
Geographic Area
The entire national territory.
Tax Benefit - ICE
Tax regime to encourage the capitalization of companies
Applications Open
Objective
To stimulate and facilitate the capitalization of companies through deductions from taxable profit within the scope of eligible net increases in equity.
Recipients
Taxpayers subject to Corporate Income Tax (IRC) who primarily engage in commercial, industrial, or agricultural activities:
Tax Benefits
Geographic Area
The entire national territory.
Tax Benefit - IFR
Tax Incentive For Recovery
Applications Closed
Objective
To support investment in fixed assets (tangible and intangible) related to operations, carried out between July and December 2022, and which become operational or in use by the end of the tax period beginning in or after January 2022.
Recipients
Corporate income tax (IRC) taxpayers who make eligible investments under the defined terms and conditions and whose main activity is of a commercial, industrial or agricultural nature.
Tax Benefits
Geographic Area
The entire national territory.
Tax Benefit
Tax Incentive for Wage Appreciation
Applications Open
Objective
Tax benefit that allows companies to offset the costs corresponding to salary increases for employees.
Recipients
Corporate income tax (IRC) taxpayers whose main activity is of a commercial, industrial or agricultural nature, and personal income tax (IRS) taxpayers with organized accounting.
Tax Benefits
Geographic Area
The entire national territory.
Tax Benefit - RCCS
Conventional Remuneration of Share Capital
Applications Closed
Objective
Benefit consisting of a deduction from taxable profit of a portion of the capital contributions made by partners to companies.
Target Audience
Micro, small and medium-sized enterprises (SMEs) and other companies, namely:
Tax Benefits
A deduction from taxable profit of 7% of the capital contributions made in each fiscal year, with a limit of €2,000,000.
Geographic Area
The entire national territory.
Tax Benefit - CFEI II
Extraordinary Tax Credit for Investment II
Applications Closed
Objective
Temporary tax benefit to support investment, which translates into the possibility of deducting from the tax payable part of the investments made between July 1, 2020 and June 30, 2021.
Recipients
Corporate income tax payers whose main activity is of a commercial, industrial or agricultural nature.
Tax Benefits
Geographic Area
The entire national territory.
