Participate and contribute to the country's culture

Cultural patronage allows individuals or companies to support - through the granting of donations - public or private entities that carry out actions of obvious cultural interest. This patronage entitles the sponsor to a set of fiscal incentives, which are translated into tax reductions.

The personal satisfaction and prestige that result from an association with cultural activities of quality and relevant interest to society, and the corresponding tax incentives provided for in the Patronage Statute are important reasons for you to also become another SPONSOR of CULTURE.

To know more: Patronage - Incentives

Support Culture at no cost to you

Since 2017, all taxpayers can support the cultural sector by assigning 0.5% of their Personal Income Tax (IRS) to a cultural entity of their choice, without any personal cost. The State will return 0.5% of the Tax, which you would pay regarding the IRS, to an Entity of your choice.

The Tax and Customs Authority (ATA) publishes annually, on its electronic declarations page (up to the first day of the tax return submission deadline), the list of all entities that can benefit from the tax consignment.

The Gabinete de Estratégia, Planeamento e Avaliação Culturais(GEPAC) of the Ministry of Culture is responsible for transmitting to the ATA (until December 31st of the year concerning the collection to be assigned) the list of the new eligible entities.

Check the list available on the GEPAC website

To know more: Consignation of 0.5% of the IRS to Culture

Cultural sector RPI 


The right of residence through investment in the cultural sector implies the Transfer of capital equal to or greater than 250 thousand euros, to be applied in investments or in the support of artistic production, recovery or maintenance of the national cultural heritage, through services of the direct central and peripheral administration, public institutes, entities that integrate the public business sector, public foundations, private foundations with public utility status, intermunicipal entities, entities that integrate the local business sector, municipal associative entities and public cultural associations, that carry out tasks in the area of ​​artistic production, recovery or maintenance of the national cultural heritage "paragraph d) and section 2 of “alínea d)  of article 3. of Foreigners Law (Law No. 23/2007, of July 4th)".

The Gabinete de Estratégia, Planeamento e Avaliação Culturais must issue a statement proving the investment in the cultural sector.

Order No. 2360/2017, of March 20, approves the regulation regarding the issuance of the declaration attesting the effective transfer of capital for the purposes of residence permit for investment in the cultural sector, and establishes the rules applicable to the issuance of that declaration.

To know more: Residence Permit for Investiment

Related Documents

Participatory Budget Portugal (OPP)

The OPP is a deliberative, direct and universal democratic process, through which people present investment proposals and choose, through voting, which projects should be implemented in the different areas of governance.

The OPP covers the entire Portuguese territory, integrating groups of proposals with different territorial scopes: 1 national scope; 1 for each of the NUT II areas (North, Centre, Lisbon and Tagus Valley, Alentejo, Algarve); 1 for each Autonomous Region.

These groups of proposals do not compete with each other, with each having its own financial allocation. Each region of the country will always be assured of having winning OPP projects in its territory.

All national citizens aged 18 or over can participate in the OPP, submitting proposals and voting for the projects of their choice.

To know more: OPP



See Also