SIFIDE 2024

This tax incentive supports companies in Portugal, promoting innovation through business research and development (R&D). It aims to increase companies' competitiveness by encouraging the creation of new products, processes, or innovative services, driving sustainable economic growth.

Projects that promote research and development in products and processes

Projects that develop new technologies or substantially improve existing ones

Projects that encourage collaboration between companies and scientific entities to foster innovation

Projects that address innovation in strategic areas for business development

Up to 82.5% recovery of costs related to business R&D

Costs associated with hiring qualified personnel, acquiring equipment, and developing new technologies

Expenses for audits and participation in demonstration actions and result dissemination

Co-funding percentage: Up to 82.5% of eligible costs through the SIFIDE system

Expenses can be deducted up to the eighth fiscal year if they cannot be deducted in the year they were incurred

Companies must present a sustainability plan to ensure the efficient use of project results after funding​

Companies legally established and subject to corporate income tax (IRC) in Portugal

Projects must focus on R&D activities aimed at creating new scientific or technical knowledge

Companies must not have outstanding debts to the Tax Authority or Social Security