Tax changes in 2025: What SMEs need to know to benefit from the new incentives
The year 2025 marks an important turning point in the Portuguese tax landscape, especially for Small and Medium-sized Enterprises (SMEs). New measures have been introduced to stimulate investment, promote sustainable practices and boost business digitalisation. Understanding these changes can mean considerable savings and even a competitive advantage.
Tax changes in 2025: What SMEs need to know to benefit from the new incentives
The year 2025 marks an important turning point in the Portuguese tax landscape, especially for Small and Medium-sized Enterprises (SMEs). New measures have been introduced to stimulate investment, promote sustainable practices and boost business digitalisation. Understanding these changes can mean considerable savings and even a competitive advantage.
1. Tax Incentives for Green Investments
With the focus on the energy transition, companies that invest in sustainable practices and technologies will now benefit from specific CIT deductions. This includes:
- Renewable energy equipment (such as solar panels)
- More efficient production processes
- Environmental certifications
In addition to the tax deduction, some of these expenses can be co-financed through European funds, such as the PRR and Portugal 2030.
2. Benefits for hiring qualified workers
Companies that strengthen their teams with qualified professionals, especially in areas such as technology, engineering, sustainability and digitalisation, can count on tax incentives and direct support for hiring.
These benefits are intended to combat the shortage of talent and stimulate innovation, allowing SMEs to attract strategic profiles with less impact on operating costs.
3. New rules for electronic invoicing
Mandatory electronic invoicing will be extended to all businesses.
- Certified invoicing systems
- Integration with the Tax Authority's e-invoicing system
- Compliance with new deadlines and legal requirements
Although it may seem like an initial challenge, the digitalisation of accounting processes allows for stricter financial control, a reduction in errors and greater tax compliance.
4. the role of the accountant and specialised consultancy
Having an up-to-date accountant and active management consultancy can be the difference between complying with legal obligations and making the most of the incentives available.
Investing in specialised advice is an effective way of guaranteeing:
- Efficient tax planning
- Taking advantage of deductions and benefits
Andreia Arenga
21.07.2025
All rights reserved. This article is protected by copyright and may not be reproduced, distributed, transmitted or used, in whole or in part, without the prior written permission of Equações Exaustivas Lda. All trademarks, company names, logos and products mentioned are the property of their respective owners.
1. Tax Incentives for Green Investments
With the focus on the energy transition, companies that invest in sustainable practices and technologies will now benefit from specific CIT deductions. This includes:
- Renewable energy equipment (such as solar panels)
- More efficient production processes
- Environmental certifications
In addition to the tax deduction, some of these expenses can be co-financed through European funds, such as the PRR and Portugal 2030.
2. Benefits for hiring qualified workers
Companies that strengthen their teams with qualified professionals, especially in areas such as technology, engineering, sustainability and digitalisation, can count on tax incentives and direct support for hiring.
These benefits are intended to combat the shortage of talent and stimulate innovation, allowing SMEs to attract strategic profiles with less impact on operating costs.
3. New rules for electronic invoicing
Mandatory electronic invoicing will be extended to all businesses.
- Certified invoicing systems
- Integration with the Tax Authority's e-invoicing system
- Compliance with new deadlines and legal requirements
Although it may seem like an initial challenge, the digitalisation of accounting processes allows for stricter financial control, a reduction in errors and greater tax compliance.
4. the role of the accountant and specialised consultancy
Having an up-to-date accountant and active management consultancy can be the difference between complying with legal obligations and making the most of the incentives available.
Investing in specialised advice is an effective way of guaranteeing:
- Efficient tax planning
- Taking advantage of deductions and benefits
Andreia Arenga
21.07.2025
All rights reserved. This article is protected by copyright and may not be reproduced, distributed, transmitted or used, in whole or in part, without the prior written permission of Equações Exaustivas Lda. All trademarks, company names, logos and products mentioned are the property of their respective owners.
