{"id":2153,"date":"2025-09-05T09:22:44","date_gmt":"2025-09-05T09:22:44","guid":{"rendered":"https:\/\/uhy.pt\/incentivos-financeiros-as-empresas-em-portugal-tipologias-e-elegibilidade\/"},"modified":"2025-09-22T11:16:04","modified_gmt":"2025-09-22T11:16:04","slug":"financial-incentives-for-companies-in-portugal-types-and-eligibility","status":"publish","type":"post","link":"https:\/\/uhy.pt\/en\/financial-incentives-for-companies-in-portugal-types-and-eligibility\/","title":{"rendered":"Financial Incentives for Companies in Portugal: Types and Eligibility"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\"><b>1. Introduction<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\">There are numerous financial incentives\u2014direct and fiscal\u2014to boost companies&#8217; competitiveness, innovation, sustainability, internationalization, and employment. These instruments are managed by various entities (IAPMEI, AICEP, ANI) and are part of the Portugal 2030 program and other complementary national initiatives.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\">We share some of the available incentives and who can access them.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>2. Incentive Systems (\u201cSI\u201d) \u2013 Portugal 2030 (SICE)<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\">Managed by IAPMEI, these systems support SMEs (and some non-SMEs) in problem areas ranging from R&#038;D to internationalization:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>a) SI I&amp;DT \u2013 Research &amp; Technological Development<\/b><\/span><\/p>\n<ul>\n<li class=\"li1\"><span class=\"s1\">Non-reimbursable support, between 25<\/span><span class=\"s2\"><\/span><span class=\"s1\">% and 75<\/span><span class=\"s2\"><\/span><span class=\"s1\">% of the project cost.<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Eligible for individual or co-promoted projects, including demonstrators, R&#038;D centers, or internationalization of R&#038;D.<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Costs covered: qualified personnel, patent registration, dissemination, and other technological expenses <a href=\"https:\/\/www.ayming.pt\/expertise\/inovacao\/incentivos-financieiros\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"s3\">ayming.pt<\/span><\/a>.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>b) Productive Innovation SI<\/b><\/span><\/p>\n<ul>\n<li class=\"li1\"><span class=\"s1\">Mixed nature: non-refundable and refundable portions, up to 75<\/span><span class=\"s2\"><\/span><span class=\"s1\">% of the investment.<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Intended for new establishments, increased capacity, production of new goods or services, and new production processes.<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Covers tangible and intangible CAPEX, engineering services, marketing, diagnostics, etc.<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Limit of R$15 million for SMEs; For non-SMEs, they must exceed this amount.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>c) SI Internationalization (SMEs)<\/b><\/span><\/p>\n<ul>\n<li class=\"li1\"><span class=\"s1\">Non-refundable support up to 45%<\/span><span class=\"s2\"><\/span><span class=\"s1\">%.<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Focused on international expansion: marketing, presence at international trade shows, external consulting, acquisition of new organizational methods.<\/span><\/li>\n<\/ul>\n<p>&nbsp; <\/p>\n<p class=\"p1\"><span class=\"s1\"><b>d) SI Qualification (SME)<\/b><\/span><\/p>\n<ul>\n<li class=\"li1\"><span class=\"s1\">Incentive up to 45%, non-refundable.<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Supports organizational innovation, digitalization, ICT, brand and design creation, software acquisition, patents, hiring technicians, and studies.<\/span><\/li>\n<\/ul>\n<p>&nbsp; <\/p>\n<p class=\"p1\"><span class=\"s1\">Additional funding within the scope of Portugal 2030 and SICE (2025):<\/span><\/p>\n<ul>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>SICE \u2013 Productive Innovation<\/b>: up to 50<\/span><span class=\"s2\"><\/span><span class=\"s1\">% non-refundable for industrial modernization, digitalization, and new products\/processes.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>SICE \u2013 Internationalization of SMEs<\/b>: up to 50<\/span><span class=\"s2\"><\/span><span class=\"s1\">% for market prospecting, international events, digital marketing, and certifications.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>SICE \u2013 SME Qualification: up to 50% for training, digital transformation, cybersecurity, automation, and certification.\n<p>Decarbonization and Energy Efficiency: incentives between 15% and 100% for low-carbon, renewable, and energy efficiency projects.<\/p>\n<p>Circular Economy: support for recycling, eco-design, and reuse projects, with non-refundable financing and eligible in several regions.<\/p>\n<p>class=&#8221;li1&#8243;><b><\/b><span class=\"s1\"><b>SIID \u2013 Research and Development<\/b>: up to 85<\/span><span class=\"s2\"><\/span><span class=\"s1\">% non-refundable for corporate R&#038;D, including qualified personnel, patents, and technology.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>3. Tax Benefits<\/b><\/span><\/p>\n<p>&nbsp; <\/p>\n<p class=\"p1\"><span class=\"s1\">In addition to direct support, there are tax benefits that benefit companies with structural investments:<\/span><\/p>\n<ul>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>SIFIDE<\/b>: possibility of a corporate income tax deduction for R&#038;D expenses.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>RFAI<\/b>: The Investment Support Tax Regime allows a corporate income tax deduction for part of the investment made in tangible and intangible assets.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>CFEI II<\/b>: Extraordinary Investment Tax Credit II \u2014 corporate income tax deduction for assets related to the company&#8217;s operational activity\/operations.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>Madeira Free Trade Zone<\/b>: licensed companies can have their corporate income tax (IRC) reduced to 5<\/span><span class=\"s2\"><\/span><span class=\"s1\">% on taxable income (with conditions) and be exempt from stamp duty, municipal tax, etc. \u2014 provided they meet job creation and investment requirements<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>4. Other Sectoral\/National Incentives<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>&#8211; AICEP Productive Investment<\/b><\/span><\/p>\n<ul>\n<li class=\"li1\"><span class=\"s1\">For large projects with significant impact (R&#038;D, exports, skilled employment).<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">For eligible expenses ><\/span><span class=\"s2\"><\/span><span class=\"s1\">\u20ac25 million, or between \u20ac15 and \u20ac25 million under certain conditions (job creation, export intensity, etc.).<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Expenses with tangible\/intangible CAPEX and salaries for up to 2 years may be eligible.<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Non-reimbursable support: 20% to 30%, depending on the type (new establishment, diversification, etc.).<br \/>\n&#8230; In Lisbon, AML (Area of \u200b\u200bAML) approximately 40% (approximately 40%) &#8230; <\/p>\n<p class=\"p1\"><span class=\"s1\"><b>&#8211; Support for Employment and Microentrepreneurship<\/b><\/span><\/p>\n<ul>\n<li class=\"li1\"><span class=\"s1\">Up to 85<\/span><span class=\"s2\"><\/span><span class=\"s1\">% non-refundable grant for job creation.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>Business Decarbonization<\/b>: up to 100<\/span><span class=\"s2\"><\/span><span class=\"s1\">% non-refundable grant for energy efficiency.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>Circular Economy<\/b>: up to 50<\/span><span class=\"s2\"><\/span><span class=\"s1\">% non-refundable grant for circular economy practices <\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>R&amp;D Tax Incentive System<\/b>: tax benefits via corporate income tax deduction for R&amp;D expenses<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>5. Qualification of Managing Entities<\/b><\/span><\/p>\n<ul>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>IAPMEI<\/b>: manages most of the incentive systems for SMEs, innovation, and internationalization.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>AICEP<\/b>: manages incentives for productive investment and exports, especially for large-scale projects.<\/span><\/li>\n<li class=\"li1\"><b><\/b><span class=\"s1\"><b>ANI (National Innovation Agency)<\/b>: supports technological innovation and cooperation between companies and the scientific community.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp; <\/p>\n<p class=\"p1\"><span class=\"s1\"><b>6. Eligible Companies<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\"><b>Type of Incentive<\/b><\/span><\/p>\n<\/td>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\"><b>Typical eligibility<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\">Incentive Systems (SI,<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">SICE etc.)<\/span><\/p>\n<\/td>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\">SMEs (in general), and some non-SMEs for certain programs<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\">Large Projects (AICEP)<\/span><\/p>\n<\/td>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\">Companies with investment &gt; \u20ac15\u201325 million and significant impact<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\">Tax Benefits (SIFIDE, RFAI, Free Trade Zone)<\/span><\/p>\n<\/td>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\">Companies with R&#038;D expenditures, investment in assets, or located in the ZFM, respectively<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\">Regional\/sectoral support<\/span><\/p>\n<\/td>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p1\"><span class=\"s1\">Companies in specific regions (Algarve, Lisbon, North) or specific CAEs, industry, tourism, circular economy<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>7. Final Notes<\/b><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Portugal has a robust ecosystem of financial incentives\u2014from direct subsidies (non-refundable or refundable) to tax benefits\u2014designed to drive innovation, internationalization, decarbonization, digitalization, and job creation. Most are targeted at SMEs, but there are also mechanisms for large strategic investments with a national economic impact.<\/span><\/p>\n<p>&nbsp; <\/p>\n<p class=\"p1\"><span class=\"s1\">To obtain this support, companies must:<\/span><\/p>\n<ol class=\"ol1\">\n<li class=\"li1\"><span class=\"s1\">Check eligibility (company type, sector\/CNAE, size, impact, location);<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Monitor open competitions on the IAPMEI, AICEP, and regional entity platforms;<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Prepare solid applications within the defined deadlines and requirements.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>1. Introduction &nbsp; There are numerous financial incentives\u2014direct and fiscal\u2014to boost companies&#8217; competitiveness, innovation, sustainability, internationalization, and employment. These instruments are managed by various entities (IAPMEI, AICEP, ANI) and are part of the Portugal 2030 program and other complementary national initiatives. &nbsp; We share some of the available incentives and who can access them. &nbsp; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1160,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[56],"tags":[],"class_list":["post-2153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-incentives"],"acf":[],"_links":{"self":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts\/2153","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/comments?post=2153"}],"version-history":[{"count":0,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts\/2153\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/media\/1160"}],"wp:attachment":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/media?parent=2153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/categories?post=2153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/tags?post=2153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}