In 2026, SIFIDE II will continue to be available to Portuguese companies that carry out research and development (R&D) activities. The program maintains its objective of supporting direct investment in R&D by companies.
The operation of the system is provided for in Decree-Law No. 170/2026, of August 21, which establishes the applicable regulations for this fiscal incentive. SIFIDE II is a mechanism that allows companies to deduct research and development expenses from their income tax, thereby encouraging innovation in the business sector.




