Sources
Primary Sources
These official sources are the starting point for checking the regime before applying it to a client fact pattern.
IFICI Tool
IFICI Eligibility Checker
IFICI is Portugal's activity-based tax incentive that replaced NHR for new arrivals. Whether you qualify depends on what you do, not just that you moved. Answer four questions for an indicative read, then confirm the real position in a Tax Position Review.
Short answer: IFICI is most likely worth exploring if you are a new Portuguese tax resident whose Portuguese-source work is in scientific research, technology, higher education, a certified startup, a recognised investment project, or a listed higher-qualified profession. The foreign-income exemption excludes Category H pensions. Tax residence in Portugal in any of the five calendar years before your entry year bars entry; earlier residence alone does not. Current or former NHR beneficiaries, previous IFICI beneficiaries and people opting for Article 12-A treatment are excluded. The four questions do not test every condition.
Before You Answer
What This Checker Tests
IFICI eligibility is narrower than the former NHR regime. It is not only about moving to Portugal or having foreign income: it turns on your new Portuguese tax residency, the activity you actually perform here, and the official path that supports it.
- Recent Portuguese tax residence
In the five calendar years before the year you became or plan to become resident in Portugal, were you non-resident for Portuguese tax purposes throughout?
- Income from work in Portugal
Will you have income from work carried out in Portugal?
- Professional activity
Does your professional activity fall into any of the qualifying areas?
- Employer or Project Recognition
Does your employer or project meet the conditions for your IFICI route, for example startup certification, SIFIDE or recognised investment?
This is an indicative read only, not a final answer. Job titles, contracts, CAE codes, and proof from the competent authority can all change the outcome, so every result routes back to a Tax Position Review before you rely on it in a return or application.
Four Questions
Check Your Indicative IFICI Position
This checker is indicative and general. It is not tax advice and does not create an advisor-client relationship. IFICI eligibility depends on how your activity is classified and which authority governs the path, confirmed against the law in force for your residency year. For a position you can rely on, book a Tax Position Review.
Interpretation
How to Use Your Result
A positive result here is not, on its own, enough to elect the regime. IFICI requires an evidence chain linking the year your tax residency starts, the absence of Portuguese residency in the five years before that, your income category, the activity you actually perform, the legal path that applies, and the competent authority. If one of those links fails, the benefit can miss even when the profile looks qualified.
For employees, the analysis looks at the contract, actual duties, the employer, the sector of activity, and any certification or recognition in place. For the self-employed, what counts is the activity actually rendered, the CAE code, the clients, where the value is created, and how the income is declared. A title like director, consultant, engineer, or developer rarely settles the question without supporting documents.
A "Possible, Needs a Check" result should be read as a prompt to line up the evidence, not as a sign of refusal. Many cases sit in that middle zone because they turn on startup certification, an R&D project, a SIFIDE link, a recognised investment, teaching, research, or fitting into a listed qualifying profession. A written review identifies the applicable route, supporting evidence and any unresolved eligibility questions.
A "Plan Another Way" result means the income described does not, by itself, establish an eligible professional activity. A Category H pension does not benefit from the IFICI foreign-income exemption. Other foreign income may receive IFICI treatment if you qualify through your work and satisfy the relevant conditions. Check each income stream separately.
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