| Employment Stimulation | Financial support given to the employers who fulfil certain requirements, who conclude fixed term employment contracts for a 6 month period or more, full time or part time, with unemployed registered in the employment services, with the obligation of providing professional training to the hired employees. |
| Employment Incentive | Financial support given to the employers who conclude employment contracts, which fulfils certain requirements, correspondent to 1% of the employee’s monthly salary. The "Employment Incentive” will be in force between the 1st October 2013 and the 30th September 2015. |
| Equality of gender | Financial support given to the employers who enter into an employment contract with employees registered in the employment services, of the under-represented gender in a certain profession, which consists in the insurance of the support given under the “Employment Stimulation” measure. |
| Reduction or exemption of contributions | Attribution of the benefit of Social Security contribution payment’s reduction or exemption given to employers who fulfil certain requirements and hire (i) youngsters in search of a first job, (ii) a long-term unemployed or, (iii) person who is under custody in an open regime. |
| SIFIDE II | Why? Support of R&D expenses incurred with new or improved products, processes, programs or equipment which are deemed substantial improvements rather than a direct result of the current existing techniques. What? Corporate income tax deduction of up to 82.5% of the investment in R&D in relation to the part not subject to financial contribution by the State (through non-refundable funding) carried out in the tax periods from 1st January 2014 to 31st December 2020. Who? Tax businesses based or established in Portugal. For further information, please consult http://sifide.adi.pt |
| RFAI – Tax scheme for investment support | Why? Tax benefit that allows the companies to deduct (to their taxable profit) part of the investment made in non-current assets (tangible and intangible). What? Corporate income tax deduction of up to 25% of the eligible investment amount. Exemption or reduction of real estate tax (up to 10 years), real estate transfer tax and stamp duty in respect of eligible buildings. |
| DLRR – Deduction for retained and reinvested earnings | Why? Tax deduction of retained earnings that are reinvested in eligible applications. What? Corporate income tax deduction of up to 10% of retained earnings that are reinvested (reinvestment limited to EUR 5,000,000.00 per tax year) within two years from the end of the respective tax period. The deduction is limited to 25% of the corporate income tax due. Who? Taxpayers based or established in Portugal |
| Contractual tax benefits for productive Investment | What? Contractual tax benefits up to 10 years from the project’s completion for investment projects whose relevant applications’ amount is equal to or greater than € 3,000,000.00. Type of benefit Corporate income tax deduction of up to 25% of the eligible investment amount; Exemption or reduction of real estate tax during the contract in respect of buildings used on the investment project; Exemption or reduction of real estate transfer tax in respect of buildings’ acquisitions included in the investment plan and carried out during the investment period; Stamp duty exemption in respect of all acts or contracts necessary for the implementation of the investment project. |
| Madeira International Business Center (MIBC) | Why? Reduced corporate income tax rate applicable the taxable profit deriving from transactions performed with Portuguese non-resident companies and/or with other MIBC resident companies What? Reduced corporate income tax rate of 5%; No withholding tax on royalties, services or interest paid to third parties; Exemption from stamp duty, real estate transfer tax and real estate tax Who? Taxpayers licensed to operate within MIBC (specific investment requirements must be met). |
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