EU AI Act: Implementation in Portugal

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Research Date: February 25, 2026 Scope: National implementation of EU AI Act in Portugal Audience: Developers, digital publishers, startups in Portugal

Executive Summary

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Portugal is implementing the EU AI Act through a pragmatic approach coordinated by ANACOM (telecommunications regulator). Key findings:

• ANACOM appointed September 2025 as national market surveillance authority (delayed from August 2 deadline)
• 14 sectoral authorities designated for specific domains (CNPD for data protection, Banco de Portugal for finance, etc.)
• National AI Strategy under development — Agenda Nacional de Inteligência Artificial
• Tax incentives available: SIFIDE II (up to 82.5% R&D tax credit), IFICI (NHR 2.0)
• No separate national AI law — EU AI Act has direct effect

1. National AI Strategy

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1.1 AI Portugal 2030 (Historical Context)

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First national strategy AI Portugal 2030 approved as part of INCoDe.2030 programme. Framework defined priorities for AI development until 2030:

• Human capital and digital skills development
• Scientific research and innovation in AI
• Digitalization of public administration
• Ethical principles for AI use
• Infrastructure for AI (computational capacity, data)

Strategy coordinated through Agência para a Modernização Administrativa (AMA) and integrated into broader National Digital Strategy, approved December 12, 2024.

1.2 Agenda Nacional de Inteligência Artificial (ANI) — National AI Agenda

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In January 2025, Portuguese government launched public consultation process (auscultação pública) on new National AI Agenda, replacing and expanding previous strategy. Three public hearing sessions held:

• Lisbon — January 15, 2025
• Évora — January 16, 2025
• Porto — January 17, 2025

Key ANI Parameters:

Main Initiatives:

1. Amália — national multimodal language model (LLM) for European Portuguese. Investment €5.5 million from Recovery and Resilience Plan (PRR). Base version completed October 2025. Final release expected June 2026.

2. AI Factory — Portugal’s participation in European “AI factories” network to increase computational capacity.

3. Experimental sandboxes for safe testing of AI solutions in public sector.

4. “IA nas PME” line — support programme for AI implementation by SMEs (up to €300,000, up to 75% coverage).

1.3 Practical Significance for Developers

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National AI Agenda creates favorable environment for AI projects: investment, startup support, focus on innovation. However, all initiatives subordinate to EU AI Act framework and GDPR principles. Developers should track final ANI version (expected by end Q1 2025 / early 2026), as it will define specific support measures.

2. ANACOM — Primary AI Regulator

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2.1 Appointment and Role

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Autoridade Nacional de Comunicações (ANACOM) formally appointed in September 2025 as:

• National market surveillance authority (national market surveillance authority)
• Single point of contact for EU AI Act

Background: ANACOM is historically a telecommunications regulator, not specialized in AI. Appointment came late (deadline was August 2, 2025), similar to Belgium, France, Germany, Italy — only 7 of 27 EU countries met deadline.

2.2 Challenges and Capacity Building

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Current challenges:

• ANACOM lacks AI-specific expertise — needs multidisciplinary teams (technical and legal specialists)
• Funding model tied to telecom operators, but AI Act regulated entities are not telecom operators
• Current status: building internal competencies and coordination frameworks

Powers:

• Market surveillance of AI systems
• Coordination of all national AI authorities
• Information gathering and investigations
• Imposing corrective measures (modification, recall, withdrawal of non-compliant AI systems)
• Administrative fines

2.3 Contact and Resources

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• Website: https://www.anacom.pt
• No AI-specific guidance published as of February 2026
• Developers should monitor ANACOM website for emerging guidance

3. Sectoral Authorities (14 Designated)

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Portugal notified the European Commission of 14 sectoral authorities:

3.1 CNPD (Data Protection Authority)

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Comissão Nacional de Protecção de Dados:

• Has jurisdiction under GDPR over all AI systems processing personal data
• Track record: Worldcoin decision (2024) — first and main AI enforcement action in Portugal
• Beginning to address AI issues in context of biometric technologies and electronic identification
• Resources: limited. CNPD historically one of least funded DPAs in EU

Notable action: March 25, 2024 — Deliberação 2024/137: temporary 90-day restriction on Worldcoin’s biometric data processing in Portugal. More than 300,000 people in Portugal had already provided biometric data.

3.2 Other Relevant Authorities

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• ASAE (Autoridade de Segurança Alimentar e Económica) — potentially for AI in consumer products
• Banco de Portugal — AI in financial services
• CMVM (Comissão do Mercado de Valores Mobiliários) — AI in securities markets
• ERC (Entidade Reguladora para a Comunicação Social) — AI in media

4. AI Act Implementation Timeline in Portugal

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Penalties under AI Act: up to €35 million or 7% of global turnover for most serious violations.

5. Tax Incentives and R&D Stimuli

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5.1 SIFIDE II — R&D Tax Credit System

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Main R&D incentive in Portugal. Extended until end of 2026.

Essence: Deduction from corporate income tax (IRC) for percentage of R&D expenses.

Deduction Rates:

Total: Up to 82.5% return on R&D investment.

Eligibility Criteria for AI Projects:

Expenses must be directed toward “exploitation of research results or other scientific-technical knowledge for discovery or substantial improvement of raw materials, products, services or production processes”.

Eligible expenses include:

• Personnel directly engaged in R&D (PhD — counted at 120%)
• Contracting R&D from public institutions or ANI-accredited organizations
• Demonstration activities expenses
• Software development (including AI algorithms) qualifies as R&D when meeting criteria

Important:

• Application filing — by end of 5th month of year following reporting year
• Only for legal entities — IRC taxpayers (not for individual entrepreneurs)
• “Indirect SIFIDE” (investments in R&D funds) gradually being phased out

5.2 IFICI (NHR 2.0) — Tax Incentive for Scientific Research and Innovation

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Since January 1, 2025 replaced NHR (Non-Habitual Resident) regime.

Key Parameters:

Eligible sectors: Science, technology, healthcare, green energy, R&D.

For AI software developers: Software/AI development with high likelihood qualifies as high added-value activity. Requirements:

• Be new tax resident of Portugal (not resident in previous 5 years)
• Have required qualification
• Work in certified startup OR engage in scientific activity/R&D

Filing Deadlines:

• For 2024 tax residents: by March 15, 2025
• For new residents: by January 15 of following year

5.3 “IA nas PME” Program

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Support program for SME AI implementation:

• Up to €300,000 non-repayable funding
• Up to 75% coverage of project costs
• Part of National AI Agenda
• For SMEs implementing AI solutions

6. Startups and SMEs

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6.1 Startup Ecosystem

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Portugal — one of most dynamic startup ecosystems in Europe:

• 4,700+ active startups
• 26,000+ jobs
• Unicorns: Feedzai (AI/FinTech), Sword Health (AI/HealthTech), OutSystems (low-code)
• Key sectors: ICT, AI, FinTech, BioTech, renewable energy

6.2 Startup Visa

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Program for attracting foreign entrepreneurs, managed by IAPMEI.

Key Conditions:

• Minimum balance: €10,440 (12 × minimum wage 2025)
• Up to 5 co-founders in one application
• No minimum financial investment in project required
• Possibility to apply for permanent residence / citizenship after 5 years
• Visa-free access to Schengen Area

6.3 Zonas Livres Tecnológicas (ZLT) — Technology Free Zones

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Established by Decreto-Lei n.º 67/2021 of July 30.

Essence: Physical spaces for testing and demonstrating new technologies with adapted regulatory regime.

Covered Technologies:

• Artificial intelligence
• Blockchain
• Biotechnology and nanotechnology
• 3D printing, virtual reality
• Robotics, IoT
• Big Data, 5G

Management: National Innovation Agency (ANI) manages ZLT network.

Status: Decreto-Lei 67/2021 defines framework conditions for creating ZLT, but does not create them directly. Specific zones created as approved.

6.4 Regulatory Sandboxes under EU AI Act

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Article 57 AI Act requires each Member State to create at least one AI regulatory sandbox by August 2, 2026. Portugal’s National AI Agenda already provides for such sandboxes.

SMEs have priority access, free of charge, with simple and clear procedures.

6.5 Business Forms for Developers

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Recommendation: For obtaining R&D incentives (SIFIDE II) and maximum protection, Sociedade Unipessoal por Quotas recommended.

7. Recent Events 2025-2026

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7.1 Key Event Timeline

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7.2 Case Law

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As of February 2026, Portuguese courts have not issued decisions in AI-related cases. No current or pending cases in the area of AI system use. Expected that when such cases arise, courts will follow jurisprudence of other EU Member States.

7.3 Legislative Initiatives in Process

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1. Transposition of PLD II (Directive (EU) 2024/2853) — deadline December 9, 2026
2. National law on AI Act penalties — in development
3. Labor Code amendments — announced by government after May 2025 elections
4. DSA digital services coordinator appointment — in process

8. Practical Recommendations for Developers

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8.1 For Individual Developers (Natural Person, NIF)

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1. AI Literacy (since February 2, 2025): As user (deployer) of AI tools, you are already obliged to ensure understanding of risks and limitations of AI systems used.

2. Prohibited Practices (since February 2, 2025): Ensure your AI use does not fall under Article 5 prohibitions (manipulative systems, social scoring, real-time biometric identification, etc.).

3. GDPR / Lei 58/2019: When processing personal data through AI services:

   • Determine legal basis for processing
   • Ensure transparency
   • Conduct DPIA for high risk
   • Control international data transfers

8.2 For Opensource Projects with AI Content

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1. Copyright: AI-generated content not protected by copyright in Portugal. Content where human used AI as tool may be protected if meets originality criterion.

2. AI Content Labeling (from August 2, 2026): Synthetic content (text, images, audio, video) must be labeled in machine-readable format.

3. TDM Exception: Check rights holders’ opt-out before using data for commercial purposes.

4. Open source exception (EU AI Act): Applies only to GPAI model providers released under free licenses. For projects using AI (not being models), exception does not apply directly.

8.3 When Creating a Company

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1. Recommended Form: Sociedade Unipessoal por Quotas (Lda) — for access to SIFIDE II and limited liability.

2. R&D Incentives: Apply for SIFIDE II for R&D expenses in AI (up to 82.5% return). Deadline — end of 5th month of following year.

3. “IA nas PME” Program: Up to €300,000 non-repayable funding for AI implementation.

4. Regulatory sandbox: Monitor creation of ZLT and regulatory sandboxes under AI Act (deadline — August 2026).

8.4 Compliance Checklist

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• AI Literacy — understanding AI tool risks (mandatory since 02.2025)
• Check for prohibited practices (mandatory since 02.2025)
• GDPR compliance when processing personal data
• AI content transparency — prepare for labeling (by 08.2026)
• Copyright — check training data licenses
• Consumer rights — for B2C interactions
• Labor law — when hiring employees using AI

Sources

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Portuguese Legislation

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• Lei n.º 58/2019 of August 8 — National GDPR implementation
• Decreto-Lei n.º 7/2004 of January 7 — Electronic commerce
• Decreto-Lei n.º 67/2021 of July 30 — Zonas Livres Tecnológicas
• Portaria n.º 49/2025/1 — Sistema de Incentivos à Competitividade das Startups

EU Legislation

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• Regulation (EU) 2024/1689 — EU AI Act
• Regulation (EU) 2016/679 — GDPR
• Regulation (EU) 2022/2065 — Digital Services Act (DSA)
• Directive (EU) 2024/2853 — Product Liability Directive II

CNPD Decisions

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• Deliberação 2024/137 (25.03.2024) — Ban on Worldcoin biometric data processing
• Deliberação 2024/279 (09.07.2024) — Jurisdiction on Worldcoin case

Analytical and Reference Sources

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• Chambers & Partners — Artificial Intelligence 2025: Portugal
• CMS Expert Guide — AI laws and regulations in Portugal
• Legal500 — Portugal: Artificial Intelligence
• OECD.AI — AI Portugal 2030
• EU AI Act — National Implementation Plans
• InvestPorto — SIFIDE II
• Portugal Global — Startup Ecosystem

Report prepared February 25, 2026. Information current as of date of preparation. Legislative environment rapidly evolving — verify information currency on date of reference.