Main Legislation

Legislative Framework

The State Budget Law for 2015 – Decree-Law No. 162/2014 of October 31, established that SIFIDE II would be in force for the taxation period from 2014 to 2020. Subsequently, changes were introduced through Law No. 42/2016 of December 28, Law No. 114/2017 of December 29, and Law No. 71/2018 of December 31. With Law No. 2/2020 of March 31, SIFIDE II will be in force until the 2025 tax period. Law No. 75-B/2020 of December 31 defines the conditions applicable to R&D support funds. Ordinance No. 295/2021 of July 23 regulates the extraordinary and transitional regime for the maintenance of jobs in non-SME companies. For more information, see Frequently Asked Questions.

State Budget Law for 2015 – Decree-Law No. 162/2014 of October 31 established that SIFIDE II would apply to the tax period from 2014 to 2020. Subsequently, changes were introduced through Law No. 42/2016 of December 28, Law No. 114/2017 of December 29, and Law No. 71/2018 of December 31. With Law No. 2/2020 of March 31, SIFIDE II was extended to the tax period of 2025.

Law No. 75-B/2020 of December 31 defines the conditions applicable to R&D support funds. Ordinance 295/2021 of July 23 regulates the extraordinary and transitional regime for incentives to maintain jobs in non-SME companies.

For more information, see the Frequently Asked Questions.