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

Article 43 Tax benefits relating to inland regions

Artigo 43.º · Benefícios fiscais relativos à interioridade

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(Repealed.)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The article is shown as wholly repealed and the repealing provision (Article 146 of Law No. 64-B/2011) matches the amendment record.

Planning around a Portuguese tax benefit? Article 43 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

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