Portugal issues regulations on Tax Incentive for Scientific Research and Innovation

21 February 2025|Tax Alerts, National/Federal Taxation, Global|Portugal

Regulations are now available for the Tax Incentive for Scientific Research and Innovation, which has been in force since 1 January 2024 and is intended to replace the Non-Habitual Resident regime.
On 23 December 2024, Administrative Order n. 352/2024/1 provided important updates regarding the enrollment process for the incentive, the list of applicable qualified professions, the definition of the Economic Activity Codes for industrial and service companies, and the level of qualifications requir…

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