Free manual
Tax incentives 2026
The manual for improving your company’s tax position
How to use SIFIDE II, RFAI, ICE, and Patent Box to increase tax savings while staying within the rules.
Getting more from the Portuguese tax incentives
Tax incentives reduce tax when the investment meets their own rules. The Tax Benefits Statute sets SIFIDE, RFAI, and the industrial-property regime.
The manual explains what each one covers, the maximum rate, and the mistakes the Tax Authority corrects.
What the manual covers
SIFIDE II
A deduction for R&D investment, up to 82.5%.
RFAI
A deduction for productive investment in certain regions.
ICE
An incentive for company capitalisation.
Patent Box
A partial exemption on income from patents and designs.
Videos
SIFIDE II: o que entra na dedução
RFAI e a região do investimento
ICE: capitalizar a empresa
Patent Box na prática
Como não duplicar SIFIDE e fundos
Dossier técnico do SIFIDE
Prazos de 2026
Erros na modelo 22
PME e grandes empresas
Benefícios e auxílios de Estado
Por onde começar o manual
Reference rates
- Maximum SIFIDE recovery
- 82,5%
- RFAI deduction
- 30%
- Patent Box exemption
- 50%
Frequently asked questions
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