Tax incentives Investment in Startups

Have you ever considered how tax incentives can transform your investment in startups? Did you know that, for example, only half of the value of your gains may be considered for tax purposes?

Gains derived from options, subscriptions, grants, or other plans with equivalent effects on securities or similar rights created for the benefit of employees or corporate body members are considered at 50% of their value and taxed at a rate of 28% (with the possibility of opting for aggregation) when the plan is awarded by an entity that, in the year prior to the plan’s approval, was recognized as a startup and meets at least one of the following requirements: (i) being qualified as a micro, small, or medium-sized company or a small-medium capitalization company; (ii) developing its activity within the scope of innovation, which includes entities that have incurred expenses on investment in research and development (R&D), patents, industrial designs or models, or computer programs equivalent to at least 10% of their expenses or turnover.

Research expenses are those incurred by a Corporate Income Tax (IRC) taxpayer to acquire new scientific or technical knowledge. Development expenses are those incurred by an IRC taxpayer through exploiting the results of research work or other scientific or technical knowledge with a view to discovering or substantially improving raw materials, products, services, or manufacturing processes.

The Venture Builder Investor’s Club facilitates the access of these benefits by keeping all the investors up to date with the latest developments in the market. Be part of our Investor’s Club here!

Want to learn more about how these tax incentives can benefit your business? Sign up for our FREE WEBINAR and discover how to make the most of these opportunities!

The WEBINAR will take place on July 30th at 3:00 PM (Lisbon time).

If you require additional information, our team will be happy to assist you! 

For English, contact Gagan 

For Portuguese, contact Fernanda

For Spanish, contact Marlon