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. Pensions are not covered, and prior Portuguese residents are generally out of scope.
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
Will you be a new Portuguese tax resident, with no Portuguese tax residency in the last five years?
- Main Portuguese-source income
What will your main Portuguese-source income be?
- Professional activity
Does your professional activity fall into any of the qualifying areas?
- Certified or recognised vehicle
Is your role formally tied to a certified startup, an R&D or SIFIDE project, or a recognised investment project?
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 turns that uncertainty into a position you can actually use in the application, and later in your tax return.
A "Plan Another Way" result is useful too. Pensions, rental income, dividends, capital gains, and other income outside qualifying work can need a better strategy under the general rules, the applicable double tax treaty, and the right order of residency, reporting, and tax credit. Forcing IFICI in those cases usually distracts from the real tax question.
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