SIFIDE II is a tax incentive that seeks to support Portuguese companies in research and development (R & D)

This tax incentive system is based on Law no. 55-A / 2010, later amended by Law 83-C / 2013,
became effective as of 2011 with the introduction of these changes to the legislation that the
make it even more attractive to businesses.

It acts as a stimulus to the participation of the business sector in the global R & D effort, and
has contributed to an effective increase of R & D activity by Portuguese companies.

The objective of this incentive is to support R & D activities related to the creation or
improvement of a product or process, a program or equipment, which are substantially
improved and which do not result solely from the use of the current state of the art.

Recovery of up to 82.5% of the costs incurred with R & D projects for IRC collection deduction.

What are the prerequisites for obtaining tax incentives?
  • IRC passive subjects;
  • Residents in Portuguese territory, or non-residents with a permanent establishment in
  • Main activity of agricultural, industrial and services;
  • Situation regularized before the Social Security and Fiscal Administration.
What types of expenses are deductible by category?
  • Acquisitions of fixed assets (including hardware and software), except for buildings and land, provided that they are created or acquired in a new state and directly related to the carrying out of R & D activities;
  • Operating expenses with staff directly involved in R & D tasks, as well as the participation of managers and staff in the management of R & D institutions;
  • Expenses related to the contracting of R & D activities with public entities or beneficiaries of the public utility status;
  • Costs with registration and maintenance of patents;
  • Among other expenses!
Our Methodology
  • Free Simulation: Simulation of the tax deduction that the company can benefit;
  • Technical Audit and decision support: Identification and selection of eligible projects through a filter that allows validating the innovative character;
  • Economic and fiscal analysis: Survey of the expenses subject to the tax benefit to R & D;
  • Application: preparation of the technical-economic dossier for submitting the application to SIFIDE with follow-up throughout the entire process;
  • Process and capacity building: company guidance on better management control in the use of tax incentives to innovation and training of a group in the company for the best use of these benefits.


If you need further clarification, subscribe to our services or you want to receive alerts about the various incentive programs, you can contact us or fill out the following form:

Send Message