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RFAI, the Investment Support Tax Benefit

  • Has your company made investments in tangible or intangible assets?
  • Does it fit in the tourism, ICT, R&D, shared services, audiovisual, mining or manufacturing sectors?
  • Is it not indebted to the State and Social Security?

If you meet these requirements, you can deduct from the collection determined in IRC, a percentage of that investment.

What investments are considered relevant?

  • Tangible fixed assets (in new condition).
  • Intangible assets (technology transfer, acquisition of patent rights, licenses, know-how or technical knowledge not protected by a patent).


  • Land (except for companies in the extractive industry)
  • Construction, acquisition and renovation of buildings (except for manufacturing or administrative facilities)
  • Light passenger or mixed vehicles
  • Furniture and home furnishings
  • Others not associated with productive activity.


How is the tax benefit calculated?

On the relevant investments, the rate of:

In the case of investments made in the North, Center, Alentejo, Azores and Madeira regions:

  • 25% – if investment is less than 15 million Euros
  • 10% – for investment exceeding 15 million Euros.

In the case of investments made in the Algarve, Greater Lisbon and Peninsula of Setúbal regions:

  • 10%.


Other benefits

  • Exemptions from IMI (for a period of up to ten years)
  • IMT
  • Stamp tax.

Important Notes:

  • Maximum limit of 50% of IRC collection for existing companies;
  • For new companies, the maximum limit is 100% of the IRC collection;
  • In case of insufficient IRC collection, the amount not deducted can be deducted in the next 10 years of taxation;
  • Net job creation.

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