Support you might be entitled to
Your business may be eligible for the following incentives
Funding programmes
Grants, loans and other support programmes to help fund companies in Porto
Portugal Events
The Support Programme for the Organization of Events of Tourist Interest aims to offer financial assistance for the organization of new events that significantly enhance the positioning, visibility, and international reputation of the tourism sector.
Municipal incentives
Municipal measures to support local businesses and increase the city's attractiveness
“Confiança Porto” Municipal Programme
A Municipal Programme that aims to distiguish local tourist accomodation establishments who reveal a set of good practices and initiatives in their service and business model.
Urban rehabilitation - Personal Income Tax benefit
Special Personal Income Tax (IRS) rate for capital gains and rental income earned on buildings undergoing urban rehabilitation.
“Porto com Sentido” Programme
Municipal Programme intended to stimulate the supply of housing under the Regime of Affordable Rent.
“Porto de Tradição” Municipal Programme
The “Porto de Tradição” Municipal Programme seeks to recognize and distinguish local establishments with relevant social, cultural, and historical ties to the city of Porto.
Urban rehabilitation - Real Estate Tax and VAT exemptions
A set of tax benefits for urban rehabilitation projects that includes exemptions from the Municipal Real Estate Tax (IMI) and Municipal Real Estate Transfer Tax (IMT), along with reduced Value Added Tax (VAT - IVA) rates under certain circumstances.
Recruitment and employer support
Grants and support measures for companies creating jobs and providing on-the-job training in Porto
ATIVAR.PT Incentive – Conversion Grant
Financial support that benefits employers who previously hired an employee through IEFP’s ATIVAR.PT Programme and who now converted their short-term contract into a permanent one.
Tax benefits for companies
Tax relief for productive investments and tax measures to support your company
Patent Box Regime
Deduction from taxable profit of an amount of income arising from contracts for the transfer or temporary use of patents, industrial designs or copyrights on computer programs.
Undertakings for the Collective Investment in Transferable Securities (OIC)
A favourable tax regime for OIC which comply with certain conditions and are set up and operate in accordance with national legislation.
Conventional Remuneration of the Share Capital
Deduction from the taxable profit of the amount corresponding to 7% of the share capital contributions made in each tax year, up to a limit of € 2,000,000.00.
Deduction for Retained and Reinvested Profits (DLRR)
Incentive measure for Small and Medium-Sized Enterprises (SMEs) that allows Corporate Income Tax (IRC) credit/deduction from retained profits that are reinvested in relevant applications.
Tax Incentive Scheme for Research and Development II (SIFIDE II)
Corporate Income Tax (IRC) credit/deduction, up to the total tax due, of eligible R&D expenses, under certain circumstances.
Tax Regime for Investment Support (RFAI)
Tax credit/deduction of a percentage of the investment made in non-current assets (tangible and intangible).
Contractual tax benefits for productive investment
Tax benefits regime, of a contractual nature, with a validity period of up to 10 years counted from the conclusion of the investment project, for investment projects whose relevant applications are equal to or exceed € 3,000,000.00.
Capital gains roll-over relief on the disposal of tangible assets
Only 50% of the positive difference between capital gains and capital losses in the case of reinvestment of the sale value of all assets is considered for determining taxable profit.
Venture Capital Funds (FCR)
Any type of income obtained through Venture Capital Funds (FCR) which are established and operate in accordance with national legislation is exempt from Corporate Income Tax (IRC).
Special Regime of Group Taxation (RETGS)
Determination of the taxable Profit of the group, through the algebraic sum of the taxable profits and tax losses of each individual company in the group.
Tax benefits for private individuals
Tax relief for private individuals investing or working in Porto
Incentives for business recapitalisation
Reduction to the Personal Income Tax (IRS) of individuals who make capital contributions to undercapitalized companies.
Capital gains from the sale of shares in micro and small companies
Only 50% of the capital gains resulting from the disposal of shares of micro and small companies not listed on the regulated or non-regulated stock exchanges are subject to Personal Income Tax (IRS).
“Seed” Programme
Benefit aimed at supporting the investment of Personal Income Tax (IRS) taxpayers in share capital of Startups.
Visa programmes
Visa programmes for investment, work or business purposes for non-European Union/EEA citizens coming to Porto
Tech Visa
Fast-track visa programme that streamlines the process of recruiting highly qualified workers from outside the EU.
StartUP Visa
Visa Programme aimed at foreign entrepreneurs seeking to establish a startup in Portugal.