{"id":4710,"date":"2026-03-30T15:29:54","date_gmt":"2026-03-30T15:29:54","guid":{"rendered":"https:\/\/www.nominaurea.pt\/?p=4710"},"modified":"2026-03-30T15:44:08","modified_gmt":"2026-03-30T15:44:08","slug":"maximum-de-minimis-aid-portugal","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/maximum-de-minimis-aid-portugal\/","title":{"rendered":"Maximum de minimis aid thresholds in Portugal: what has changed and what businesses need to know in 2026"},"content":{"rendered":"<h2 data-rm-block-id=\"block-1\"><strong>What is de minimis aid?<\/strong><\/h2>\n<p data-rm-block-id=\"block-2\">De minimis aid refers to public support granted to businesses in small amounts which, due to their limited value, are considered not to have a significant impact on competition or trade between EU Member States.<\/p>\n<p data-rm-block-id=\"block-3\">This framework stems from the rules established by the European Commission on State aid, aimed at ensuring fair competition within the internal market. However, it is recognised that low-value aid does not distort market functioning and can therefore be treated under a simplified regime.<\/p>\n<p data-rm-block-id=\"block-4\">De minimis aid has several distinguishing features:<\/p>\n<ul>\n<li data-rm-block-id=\"block-5\">No prior notification to the European Commission is required<\/li>\n<li data-rm-block-id=\"block-6\">Faster and simpler approval procedures<\/li>\n<li data-rm-block-id=\"block-7\">Reduced administrative burden for public authorities and businesses<\/li>\n<li data-rm-block-id=\"block-8\">Broad applicability across different types of incentives<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-9\">In practice, de minimis aid may take various forms, including:<\/p>\n<ul>\n<li data-rm-block-id=\"block-10\">Non-repayable grants<\/li>\n<li data-rm-block-id=\"block-11\">Hiring incentives<\/li>\n<li data-rm-block-id=\"block-12\">Training support<\/li>\n<li data-rm-block-id=\"block-13\">Tax benefits (such as tax reductions or credits)<\/li>\n<li data-rm-block-id=\"block-14\">Support for innovation, internationalisation or investment<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-15\">Regardless of its form, such support is counted as de minimis aid whenever it falls within this framework.<\/p>\n<p data-rm-block-id=\"block-16\">A key aspect of de minimis aid is that it is not assessed in isolation but on a cumulative basis over time. In other words, eligibility is determined not only by the value of a single grant but by the total amount of de minimis aid received by a company over a three-year period.<\/p>\n<p data-rm-block-id=\"block-17\">\ud83d\udc49 This means that:<\/p>\n<ul>\n<li data-rm-block-id=\"block-18\">Even small amounts of aid may restrict access to future incentives<\/li>\n<li data-rm-block-id=\"block-19\">It is essential to maintain accurate records of all aid received<\/li>\n<li data-rm-block-id=\"block-20\">These limits must be closely monitored from an accounting and financial perspective<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-21\">In summary, de minimis aid is a crucial economic policy tool, enabling businesses to access public funding more quickly and with less bureaucracy, while requiring careful monitoring of cumulative amounts and compliance with the applicable legal framework.<\/p>\n<h2 data-rm-block-id=\"block-22\"><strong>New maximum thresholds for 2024\u20132026<\/strong><\/h2>\n<p data-rm-block-id=\"block-23\">With the entry into force of the new EU framework, the following limits apply:<\/p>\n<h3 data-rm-block-id=\"block-24\">\u2714\ufe0f General regime (most sectors)<\/h3>\n<ul>\n<li data-rm-block-id=\"block-25\">\u20ac300,000 per undertaking<\/li>\n<li data-rm-block-id=\"block-26\">Reference period: 3 years (rolling basis)<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-27\">This represents a significant increase from the previous \u20ac200,000 limit.<\/p>\n<h3 data-rm-block-id=\"block-28\">\u2714\ufe0f Services of General Economic Interest (SGEI)<\/h3>\n<ul>\n<li data-rm-block-id=\"block-29\">\u20ac750,000 per undertaking over 3 years<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-30\">Applicable to entities providing essential public services.<\/p>\n<h3 data-rm-block-id=\"block-31\">\u2714\ufe0f Agricultural sector<\/h3>\n<ul>\n<li data-rm-block-id=\"block-32\">\u20ac50,000 per undertaking over 3 years<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-33\">This limit has been recently updated to reflect inflation and sector developments.<\/p>\n<h2 data-rm-block-id=\"block-34\"><strong>Accumulation rule<\/strong><\/h2>\n<p data-rm-block-id=\"block-35\">De minimis aid:<\/p>\n<ul>\n<li data-rm-block-id=\"block-36\">Is calculated on the basis of a \u201csingle undertaking\u201d<\/li>\n<li data-rm-block-id=\"block-37\">Uses a rolling three-year period<\/li>\n<li data-rm-block-id=\"block-38\">Must always remain within the applicable threshold<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-39\">This means that each new aid granted requires checking the total received over the previous three years.<\/p>\n<h2 data-rm-block-id=\"block-40\"><strong>Mandatory central register<\/strong><\/h2>\n<p data-rm-block-id=\"block-41\">From 2026:<\/p>\n<ul>\n<li data-rm-block-id=\"block-42\">Member States must maintain a central register of aid<\/li>\n<li data-rm-block-id=\"block-43\">Public bodies must report the aid granted<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-44\">This aims to:<\/p>\n<ul>\n<li data-rm-block-id=\"block-45\">Reduce administrative burden<\/li>\n<li data-rm-block-id=\"block-46\">Increase transparency<\/li>\n<li data-rm-block-id=\"block-47\">Improve monitoring of thresholds<\/li>\n<\/ul>\n<h2 data-rm-block-id=\"block-48\"><strong>Practical implications for businesses<\/strong><\/h2>\n<ul>\n<li data-rm-block-id=\"block-49\">Greater capacity to access public funding<\/li>\n<li data-rm-block-id=\"block-50\">Need for strict monitoring of aid received<\/li>\n<li data-rm-block-id=\"block-51\">Importance of accounting and tax oversight<\/li>\n<li data-rm-block-id=\"block-52\">Strategic planning of incentive usage<\/li>\n<\/ul>\n<h2 data-rm-block-id=\"block-53\"><strong>Conclusion<\/strong><\/h2>\n<p data-rm-block-id=\"block-54\">De minimis aid continues to play a crucial role in business financing in Portugal.<\/p>\n<p data-rm-block-id=\"block-55\">With increased thresholds and new reporting requirements, it is essential for companies to manage these aids carefully, ensuring compliance and maximising available opportunities.<\/p>\n<h2 data-rm-block-id=\"block-56\"><strong>How <a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> can help<\/strong><\/h2>\n<p data-rm-block-id=\"block-57\"><a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> supports businesses in:<\/p>\n<ul>\n<li data-rm-block-id=\"block-58\">Identifying available incentives and support schemes<\/li>\n<li data-rm-block-id=\"block-59\">Monitoring de minimis thresholds<\/li>\n<li data-rm-block-id=\"block-60\">Tax and financial planning<\/li>\n<li data-rm-block-id=\"block-61\">Compliance and reporting obligations<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>What is de minimis aid? De minimis aid refers to public support granted to businesses in small amounts which, due to their limited value, are considered not to have a significant impact on competition or trade between EU Member States. This framework stems from the rules established by the European Commission on State aid, aimed [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4706,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4710","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=4710"}],"version-history":[{"count":2,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4710\/revisions"}],"predecessor-version":[{"id":4712,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4710\/revisions\/4712"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media\/4706"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=4710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=4710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=4710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}