SIFIDE II – R&D tax credit
Government of Portugal (Autoridade Tributária / ANI)
Corporate tax credit of 32.5% of R&D expenses, plus 50% of the increase (up to €1.5 million)
Portugal's SIFIDE II system gives companies a corporate income tax (IRC) deduction for R&D expenditure. The scheme was extended through 2026 by Decreto-Lei 170/2026.
- Eligibility
- Companies subject to corporate income tax in Portugal that spend on eligible R&D activities.
- Available in
Portugal- Benefits
- Base credit of 32.5% of eligible R&D expenses, an incremental credit of 50% of the increase over the previous two years' average (up to €1.5 million), with an additional uplift for young SMEs.
- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
