SIFIDE — System of Tax Incentives for Business R&D
Offers Portuguese firms tax-based support for qualifying innovation spending to reduce direct innovation costs.
SIFIDE II is Portugal's flagship business R&D tax incentive and sits under ANI, the National Innovation Agency, which runs the eligibility review and certification process. It is a tax credit rather than a grant, and it is available to Portuguese companies that carry out qualifying research and development. The credit allows a base deduction of 32.5% of R&D expenditure plus an incremental 50% on the increase over the average of the previous two years, with the incremental portion capped at €1.5 million. Eligible costs include R&D staff, operating costs, tangible fixed assets, patent-related expenses, audits, contracted R&D with public or recognized entities, and related demonstration or eco-design work. Companies claim it through the annual corporate return by the end of the fifth month after the fiscal year ends. The scheme suits firms that invest in R&D regularly, because the incremental formula rewards sustained spending more than isolated projects. Applicants do best when they document qualifying costs carefully, file on time, and keep the technical work squarely within the statutory definition of business R&D.
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.