Amendments to the Cultural Patronage Regime and the Creation of the National Patronage Platform

In brief

Decree-Law no. 167/2026 of 17 August has been enacted, amending the cultural patronage regime established under the Portuguese Tax Benefits Statute and creating the National Patronage Platform. 

In detail

The Decree-Law revises the cultural patronage regime by broadening the scope of eligible entities and initiatives and strengthening the tax incentives available for donations. Key measures include the introduction of the Cultural Entity and Cultural Initiative statuses, the revision of the tax uplift rates applicable to donations, and the creation of the National Patronage Platform, aimed at streamlining procedures and enhancing the transparency of the regime. 

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