Corporate giving (mecenato)
Short definition
Mecenato is the giving of donations, in cash or in kind, to public or non-profit bodies without economic return, which entitles the donor to tax benefits under the Portuguese Tax Benefits Statute.
In plain language
For companies, donations count as a tax-deductible expense with an uplift. Since 18 August 2026 (Decree-Law 167/2026), donations to IPSS for exclusively social purposes count at 140% of their value, up to a limit of 1% of turnover. A local company can thus, for example, support a specific IPSS project. The rules should be confirmed with an accountant.