On 31 March 2016, Portugal published the law approving the major planning options for 2016-2019 (Law n.º 7-B/2016) in the Official Gazette. One of the main measures of the law is an increase in the contractual tax incentives credit. This includes a 25% credit for investments up to EUR 10 million and a 20% credit for investments over EUR 10 million.
Qualifying investments for Portugal's contractual tax incentives credit are determined on a case-by-case basis by the government.