Agência Nacional de Inovação
Corporate income tax (IRC) credit for research and development spending: a 32.5% base rate on R&D expenses plus 50% of the increase over the average of the two previous years (up to €1.5M), which can mean recovering up to 82.5% of R&D investment. For IRC taxpayers in agriculture, industry, trade or services, whose taxable profit is not set by indirect methods and with no tax or social security debts. Apply on the ANI platform by the end of the fifth month of the following year: for 2026 expenses, by 31 May 2027.
This summary helps you identify the call, but it does not replace the official call and regulation. Always confirm every condition at the source before applying.
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