STEP Business R&D&I Energy (co-promotion)

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STEP Business R&D&I for Energy supports integrated research, development and productive innovation projects focused on the development, manufacturing and scale-up of critical clean and energy-efficient technologies. Through collaborative projects led by companies, the incentive contributes to strengthening European value chains under the EU Strategic Technologies for Europe Platform (STEP).

Programme details

  • Application deadline: 30 April 2026

  • Beneficiary entities: Large companies, SMEs, micro-enterprises and startups, operating in co-promotion with partners

  • Benefit: R&D activities: up to 80% funding and productive innovation activities: up to 70% funding, in accordance with regional aid maps and State aid rules

  • Minimum investment: €5,000,000
  • Geographic scope: Mainland Portugal (excluding Lisbon and Algarve area)

 

About the funding

STEP Business R&D&I for Energy supports integrated investment operations combining industrial research, experimental development and productive innovation.

Projects must target higher Technology Readiness Levels (TRL ≥ 6), with limited activities starting from TRL 4, progressing through to commercial production.

Eligible projects must contribute to the development, manufacturing or reinforcement of value chains of critical clean and net-zero energy technologies, including resource-efficient and carbon-neutral technologies, as defined under Regulation (EU) 2024/795 (STEP).

Projects must demonstrate:

  • Innovation and technological advancement
  • Strategic relevance for the European Union
  • Strong collaboration between companies and, where applicable, ENESII partners
  • Alignment with STEP objectives for strategic technologies

The maximum project duration is 36 months.

How it works

This call requires the formation of co-promotion consortia led by companies and integrates both R&D and productive investment components within a single funding framework.

Projects must demonstrate:

  • Technological maturity compatible with industrial deployment
  • Clear contribution to European clean and energy-efficient technology value chains
  • Economic viability and potential for market introduction
  • Structured collaboration between participating entities

The integrated structure allows companies to combine research and industrial scale-up within the same strategic operation.

Eligible investment expenses

R&D component:

  • Personnel costs, including researchers, technical staff and fellows
  • Acquisition or licensing of patents and know-how
  • Consumables and raw materials
  • Components for pilots, demonstrators and prototypes
  • External scientific, technical and consultancy services
  • Equipment, scientific instruments and specialised software (amortisation)
  • Indirect costs are calculated at a flat rate of 7% of eligible direct costs

Productive innovation component:

  • Machinery and equipment
  • Tangible and intangible assets, including patents, licences, software and know-how
  • Engineering services, studies, audits and technical services
  • Construction or refurbishment of facilities, generally capped at 20% of eligible costs, with exceptions duly justified
  • Job creation costs as an alternative eligible basis in certain regions

All expenses must be directly related to the approved project and comply with applicable regional aid and State aid rules.

Who can benefit from this incentive

This incentive is aimed at companies developing critical clean and energy-efficient technologies through collaborative co-promotion structures.

It is particularly relevant for organisations that:

  • Develop advanced net-zero or resource-efficient technologies
  • Require integrated R&D and industrial scale-up within the same project
  • Operate within strategic European clean energy value chains
  • Intend to move from development stages to full industrial deployment

 

Understanding the rules and eligibility criteria of each incentive is essential to assess its relevance and potential impact within a company’s broader investment and tax strategy.
For clarification or further information, reach out through our contact form.

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STEP Productive Innovation Energy

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STEP Productive Innovation for Energy supports innovative productive investment projects aimed at manufacturing critical clean and energy-efficient technologies or strengthening and securing their value chains. In doing so, it contributes to the objectives of the green transition under the EU Strategic Technologies for Europe Platform (STEP).

Programme details

  • Application deadline: 30 April 2026

  • Beneficiary entities: Large companies, SMEs, micro-enterprises and startups

  • Benefit: Up to 70% non-reimbursable grant

  • Minimum investment: €3,000,000
  • Geographic scope: Mainland Portugal (excluding Lisbon and Algarve area)

 

About the funding

STEP Productive Innovation for Energy supports innovative productive investment operations that result in the production of tradable and internationalisable goods or services with high added value and national incorporation.

Eligible projects must contribute to the manufacturing of critical technologies or to preserving and reinforcing their value chains in the field of clean and resource-efficient energy technologies, including net-zero technologies, as defined in Regulation (EU) 2024/795 (STEP).

Supported investments must qualify as either an initial investment or an initial investment in a new economic activity.

This includes:

  • Creation of a new establishment
  • Diversification of activity or production
  • Fundamental change in the overall production process

Projects awarded a STEP Seal or approved as IPCEI are not eligible under this call.

How it works

This call supports productive investments aligned with the strategic objectives of European technological sovereignty and the green transition.

Projects must demonstrate:

  • Contribution to the development or reinforcement of clean and energy-efficient technologies
  • Alignment with STEP priorities and regulatory requirements
  • Economic viability and capacity to generate added value
  • Relevance within national and European value chains

The incentive is intended for structurally significant industrial investments rather than incremental improvements.

Eligible investment expenses

Tangible assets:

  • Machinery and production equipment
  • Technical installations and production lines
  • Intangible assets
  • Patents, licences, know-how and software
  • For SMEs, additional eligible expenses may include:
  • Engineering and technical studies
  • Audits, certification and DNSH compliance studies
  • Construction or refurbishment of buildings, when strictly necessary for the investment and within defined regulatory limits

All expenses must be directly related to the productive investment and incurred after submission of the application.

Who can benefit from this incentive

This incentive is aimed at companies investing in the manufacturing of critical clean and energy-efficient technologies within mainland Portugal.

It is particularly relevant for businesses that:

  • Operate in energy transition or net-zero technology sectors
  • Integrate advanced production processes in clean technologies
  • Seek to strengthen national and European value chains
  • Intend to expand or transform their industrial capacity within the framework of the green transition

 

Understanding the rules and eligibility criteria of each incentive is essential to assess its relevance and potential impact within a company’s broader investment and tax strategy.
For clarification or further information, reach out through our contact form.

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STEP Business R&D&I for Digital and Biotechnology

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STEP Business R&D&I for Digital and Biotechnology supports integrated research, development and productive innovation projects focused on the development, scale-up and commercial production of critical digital and biotechnology technologies. In doing so, it reinforces strategic European value chains through consortia led by companies under the EU Strategic Technologies for Europe Platform (STEP).

Programme details

  • Application deadline:30 April 2026

  • Beneficiary entities: Large companies, SMEs, micro-enterprises and startups (in co-promotion consortia)

  • Benefit: R&D activities: up to 80% funding and productive innovation activities: up to 70% funding, in accordance with regional aid maps and State aid rules.

  • Minimum investment: €5,000,000
  • Geographic scope: Mainland Portugal (excluding Lisbon area)

 

About the funding

STEP Business R&D&I for Digital and Biotechnology supports integrated investment operations combining industrial research, experimental development and productive innovation.

Projects must target higher Technology Readiness Levels (TRL ≥ 6), with limited activities allowed from TRL 4. The programme is designed to accelerate the transition from advanced development to industrial deployment and market introduction.

Eligible operations must contribute to the development, manufacturing or reinforcement of value chains of critical technologies in one of the following areas:

  • Digital technologies, including deep tech and technologies aligned with the Digital Decade objectives
  • Biotechnologies, including critical medicines and their components

Projects must align with STEP objectives, demonstrate innovation or strategic value-chain reinforcement, and lead to commercialisation or industrial deployment of results.

The maximum project duration is 36 months.

How it works

This grant requires the creation of co-promotion consortia led by companies and integrates both R&D and productive investment components within a single operation.

Projects must demonstrate:

  • Strategic relevance within European critical technology priorities
  • Technological maturity compatible with industrial deployment
  • Clear contribution to competitiveness and value-chain strengthening
  • Market-oriented outcomes resulting in commercial production or industrial implementation

The integrated structure allows companies to combine research and development efforts with investment in production capacity within the same funding framework.

Eligible investment expenses

R&D component:

  • Personnel costs (technical staff, researchers, fellows)
  • Acquisition and licensing of patents
  • Consumables and raw materials
  • Prototypes, pilot and demonstration components
  • External scientific, technical and consultancy services
  • Equipment, scientific instruments and specialised software (amortisation)
  • Intellectual property protection costs
  • Dissemination of results (non-commercial)
  • Travel strictly related to R&D
  • Certification, audits and financial validation costs

Productive innovation component:

  • Machinery and equipment
  • Tangible and intangible assets, including patents, licences, know-how and software
  • Engineering services, studies, audits and technical services (for SMEs)
  • Construction or refurbishment of facilities, within defined percentage limits
  • Job creation costs, as an alternative in eligible regions

All expenses must be directly related to the approved project and comply with applicable regional aid and State aid rules.

Who can benefit from this incentive

This incentive is aimed at companies developing critical technologies within digital and biotechnology sectors, operating through structured co-promotion consortia.

It is particularly relevant for organisations that:

  • Develop advanced technological solutions approaching industrial maturity
  • Require scale-up investment linked to R&D outcomes
  • Operate within strategic European value chains
  • Intend to move from development stages to full industrial deployment

 

Understanding the rules and eligibility criteria of each incentive is essential to assess its relevance and potential impact within a company’s broader investment and tax strategy.
For clarification or further information, reach out through our contact form.

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STEP Productive Innovation for Digital and Biotechnology

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STEP productive innovation supports innovative productive investment projects aimed at manufacturing critical digital and biotechnology technologies or strengthening and securing their value chains. In doing so, it contributes to reinforcing strategic industrial capacity and technological sovereignty within the European framework.

Programme details

  • Application deadline: 30 April 2026

  • Beneficiary entities: Large companies, SMEs, micro-enterprises and startups

  • Benefit: 50% for micro and small enterprises, 40% for medium enterprises and 30% for small mid-caps and large enterprises.

    +5 percentage points for projects located in certain areas of Algarve
    +10 percentage points for projects located in the remaining mainland Portugal

  • Minimum investment: €3,000,000
  • Geographic scope: Mainland Portugal (excluding Lisbon area)

 

About the funding

STEP Productive Innovation for Digital and Biotechnology is a funding incentive aimed at supporting innovative productive investment projects.

The call focuses on the creation of new establishments, diversification of production, introduction of new products or services, or fundamental changes to production processes. Eligible projects must contribute to the manufacturing of critical technologies or to reinforcing their value chains in the areas of digital technologies, including deep tech aligned with the Digital Decade 2030 objectives, and biotechnologies, including critical medicines and their components.

This initiative follows the strategic framework defined under the European Strategic Technologies for Europe Platform (STEP), reinforcing the role of advanced technologies in strengthening European value chains.

How it works

This call supports productive investment projects that integrate technological innovation and advanced knowledge into manufacturing activities.

Eligible projects must demonstrate:

  • Strategic relevance for the European Union
  • Contribution to innovation or value-chain reinforcement
  • Economic viability
  • Impact on competitiveness, exports and qualified employment

The maximum project duration is typically 24 months. The incentive is designed to support structurally relevant investments rather than incremental or routine improvements.


Eligible investment expenses

Eligible expenses under STEP Productive Innovation for Digital and Biotechnology include:

Tangible assets such as machinery, equipment, production lines, IT equipment and associated installation costs

Intangible assets including patents, licenses, technical know-how and software

For SMEs, additional eligible costs may include engineering services, studies, audits, certification, DNSH alignment studies, marketing plans and architecture and engineering projects

Construction or refurbishment of buildings, when duly justified and within defined percentage limits

All expenses must be directly related to the productive investment and incurred after the submission of the application.

Who can benefit from this incentive

This incentive is aimed at companies that develop innovation-driven investment projects in digital technologies, deep-tech or biotechnology.

It is particularly relevant for businesses that:

  • Operate in knowledge-intensive sectors

  • Develop technology-based products or processes

  • Contribute to innovation within complex value chains

  • Seek to strengthen productivity and international competitiveness

 

Understanding the rules and eligibility criteria of each incentive is essential to assess its relevance and potential impact within a company’s broader investment and tax strategy.
For clarification or further information, reach out through our contact form.

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Internationalization of SMEs for individual operations

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Support for individual operations by SMEs aimed at business capacity building for internationalization through the adoption of advanced business strategies and increased integration into global value chains.

Programme details

  • Application deadline: 31/03/2026

  • Beneficiary entities: SMEs and micro-enterprises

  • Benefit: 50% non-refundable grant (up to 150.000€ grant)

  • Minimum investment: 200.000€

  • Geographic scope: Mainland Portugal

 

About the funding

Internationalization of SMEs – Individual operations is a funding incentive designed to strengthen the international presence of small and medium-sized enterprises.

This call supports operations that enhance SMEs’ capacity for internationalisation, to increase export base and export capacity, improve international recognition, and facilitate access to new markets. The incentive places particular emphasis on market diversification and the increased use of digital tools through online platforms.

Priority is given to operations focused on the production of tradable and internationalizable goods and services, especially those integrated into broader production chains that generate higher added value.

How it works

The incentive supports individual internationalization operations carried out by SMEs, combining promotional, marketing and strategic activities aimed at external markets.

Eligible operations may include actions to strengthen international visibility, participation in international events, development of international marketing strategies, and the adoption of digital tools to support global reach.

Special focus is placed on:

  • Diversification of target markets

  • Reinforcement of international promotion and branding

  • Increased use of digital platforms in internationalization strategies

Eligible investment expenses

Eligible expenses under Internationalization of SMEs – Individual operations include the following categories.

Human resources

  • Salary costs related to the hiring of qualified human resources

  • Up to two new hires

  • Maximum base salary of €2,250 per month per hire

International promotion and events

  • Participation costs in international fairs and exhibitions

  • Space rental

  • Stand construction and operation

Specialised consulting services

Eligible consulting services include:

  • International marketing campaigns

  • Product, process or service certification

  • New brand design and brand registration

  • Subscriptions to digital platforms and the development of digital presence

  • Internationalization promotion and market prospecting

  • Incorporation of ESG principles

  • Accountant or auditor validation of payment requests (up to €5,000)

Who can benefit from this incentive

Internationalization of SMEs – Individual operations are aimed at small and medium-sized enterprises seeking to strengthen or expand their international activities.

The incentive is particularly relevant for SMEs that:

  • Intend to increase export capacity

  • Seek to access new international markets

  • Invest in international promotion and branding

  • Use digital tools as part of their internationalization strategy

 

Understanding the rules and eligibility criteria of each incentive is essential to assess its relevance and potential impact within a company’s broader investment and tax strategy.
For clarification or further information, reach out through our contact form.

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SIFIDE R&D tax credits

SIFIDE R&D tax credits are a corporate income tax incentive that allows companies to recover a significant portion of their Research and Development (R&D) expenses.

Businesses can recover between 32.5% and 82.5% of their annual R&D investment. Because this tax incentive covers expenses arising from a company’s normal business activities, such as personnel costs and material purchases, companies are not required to make additional or extraordinary investments, nor to define or structure projects in advance.

Programme details

  • Application deadline: Continuous

  • Beneficiary entities: Large companies, SMEs, micro-enterprises and startups

  • Type of benefit: Corporate income tax credit (IRC)

  • Benefit: Tax credit of 32.5% to 82.5% of R&D expenses

  • Minimum investment: Not applicable

  • Geographic scope: Mainland Portugal, Madeira and the Azores

 

What are SIFIDE R&D tax credits

SIFIDE II is an IRC tax credit that allows companies to recover part of their Research and Development (R&D) expenses.

The incentive applies to R&D expenditure incurred within the scope of the company’s normal activity and does not require prior project approval.

Further details on the SIFIDE framework are available on the official programme page.

How the tax credit works

SIFIDE II is structured around two components:

  • Base rate: 32.5% of R&D expenditure incurred during the period

  • Incremental rate: 50% of the increase in expenditure over the period, compared to the average of the previous two years, up to a maximum of €1.5 million

In practice, companies can recover up to 82.5% of their investment in R&D.

For companies with less than two financial years of experience that have not benefited from the incremental rate, there is a 15% increase on the base rate, resulting in a base rate of 47.5%.

If it is not possible to deduct the entire benefit due to insufficient tax collection, the surplus becomes a tax credit and can be deducted for up to 12 years.

Eligible R&D expenses

Eligible expenses under SIFIDE include:

Research

Expenditure to acquire new scientific or technical knowledge.

Development

Expenditure incurred by exploiting the results of research or other scientific or technical knowledge with a view to discovering or substantially improving raw materials, products, services or manufacturing processes.

Other eligible expenses

  • Costs of personnel involved in R&D activities (minimum NQF level 4)

  • Operating costs, up to 55% of staff costs

  • Acquisition of tangible assets, provided they are new or created for R&D activities (excluding buildings and land)

  • Hiring R&D services from public entities, beneficiaries of public utility status or entities recognised by ANI

  • Participation of managers in R&D institutions

  • Expenditure related to the participation of managers and staff in the management of R&D institutions

  • Participation in the capital of R&D institutions and contributions to public or private investment funds aimed at financing companies mainly dedicated to R&D

  • Registration, purchase and maintenance of patents

  • Acquisition of patents for R&D purposes (SMEs only)

  • R&D-related audits

Demonstration actions of funded R&D projects

Who can benefit from SIFIDE

SIFIDE applies to a wide range of companies, including large enterprises, SMEs, micro-enterprises and startups, provided they incur eligible R&D expenses.

The incentive is particularly relevant for companies that carry out research or development activities as part of their regular business operations.

Understanding the rules and eligibility criteria of each incentive is essential to assess its relevance and potential impact within a company’s broader investment and tax strategy.
For clarification or further information, reach out through our contact form.

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