The State Budget Law for 2018 added to the Statute of Fiscal Benefits, article 43-C, which plans for an exemption, in IRS, of the gains (referred to in point 7b) of number 3 of article 2 of the IRS Code) earned by employees of companies, which are classified as micro or small enterprises (according to the criteria set forth in the annex of Decree-Law no. 372/2007), which have been set up less than six years ago and who develop their activity in the field of technology, under the terms to be defined by Ordinance of the members of the Government responsible for the sectors of finance and the economy.

The National Innovation Agency (ANI) is responsible for certifying the recognition process of companies in the “technology sector”.

Please refer to the regulation and go to the online form to apply for recognition.