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portuguese regimes & incentives

Fiscal & Tax Benefits

Tax Incentives

Non-Habitual Residency

Non-habitual residents will be taxed at a flat rate of 20% in respect of employment income (Category A) and self-employment income (Category B) arising from high-value activities of a scientific, artistic or technical nature.

The Non-Habitual Residency tax regime is available to all  individuals becoming tax resident in  Portugal (if they were not Portuguese  tax residents in the previous 5 years),  and the status is granted for a period of  10 consecutive years.

In addition, non-Portuguese source income may be exempt under some specific conditions (eg, pensions, dividends and interest that may be taxable on the source State).

Golden Visa

Golden Residence Permit Programme

Requirements:

Capital transfer of an amount equal to or above 1 million Euros
Creation of, at least, 10 jobs
Acquisition of real state with a value equal to or above 500.000 Euros

Commitment:

Maintain the investment for a minimum of 5 years;
Remain in Portugal for periods that add to up to a minimum of 7 days per year.

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INCUBATOR - TALENT, INVESTMENT, INNOVATION

Start UP Visa

RESIDENCE VISA FOR ENTREPRENEURS

StartUP Visa is a residence visa for entrepreneurs, which aims to attract investment, talent and innovation capacity to Portugal. By investing and creating qualified employment, entrepreneurs can integrate a startup incubator in Portugal and benefit from all the incentives and support of the StartUP Portugal Program.

Who can apply?

Young entrepreneurs from all over the world who want to open an innovative company will have quick access to a residence visa that gives them the possibility to create or move their startup enterprise to Portugal.

Criteria:

International entrepreneurs wishing to access the StartUP Visa and obtain a residence and work visa must adhere to the following criteria:

  • Intend to develop business activities to produce innovative goods and services;
  • Open or relocate companies and/or projects focused on technology and knowledge, with a view to developing innovative products;
  • Have the potential to create qualified employment;
  • Have the potential to attain, 3 years after the incubation period, a turnover of at least € 325,000, or more than € 500,000 per annum.

SIFIDE II

The Tax Incentive System for Business Research and Development II (SIFIDE II), aims to support Research and Development activities related to the creation or improvement of a product, process, program or a piece of equipment, which shows a substantial improvement and which do not result solely from a simple use of the current state of the existing techniques.

Support: this support allows the recovery of up to 82.5% of the R & D investment in the part that has not been the subject of financial contribution from the State in case of non-refund, carried out during the taxation periods from 1 January 2013 to 31 December 2020.

  • Base Rate: Tax deduction applicable to total R & D expenditure in the current year – 32.5%;
  • Incremental rate: 50% increase in expenses compared to the average of the previous two years (maximum of 1.5M €).
  • For IRC taxpayers who are SMEs, who have not yet completed two years and did not benefit from the Incremental Rate, an increase of 15% is applied to the Base Rate (47.5%).

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