Main Legislation

Legislative Framework

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.

Law no. 21/2023 of 25 May extends the validity of the recognition of good repute, as well as the period of deduction from taxable income, from 8 to 12 years. The incremental rate is not applicable to expenses incurred in ‘Participation in the capital of R&D institutions and contributions to investment funds’.