Part II · Tax benefits of a structural nature · Chapter VI · Tax benefits for business capitalisation

Article 41 Contractual tax benefits for investment

Artigo 41.º · Benefícios fiscais ao investimento de natureza contratual

Estatuto dos Benefícios Fiscais · republished by Decree-Law No. 108/2008 · consolidated text checked 26 October 2026

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(Repealed.)

(Revogado.)

What we checked in this article

The article is shown as wholly repealed and the repealing provision (Article 7 of Decree-Law No. 162/2014) matches the amendment record.

Planning around a Portuguese tax benefit? Article 41 sets the conditions.

We check eligibility for IFICI, the Madeira regime, the start-up and capitalisation incentives and the property benefits, prepare the registrations and claims, and model what the benefit is worth, in English. A written answer and a fixed quote within one working day.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

Portuguese tax benefits, claimed on time and kept

Most benefits in the Statute depend on a registration, a deadline or a condition that has to stay true for years. Tell us what you plan, and we will tell you which benefit applies, what it is worth and what must be filed.

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