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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.

Four Questions

Check Your Indicative IFICI Position

1. Will you be a new Portuguese tax resident, with no Portuguese tax residency in the last five years?
2. What will your main Portuguese-source income be?
3. Does your professional activity fall into any of these areas?
4. Is your role formally tied to a certified or recognised vehicle (a certified startup, an R&D or SIFIDE project, or a recognised investment project)?

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.

Read Next

Understand the Regime Before You Apply

Sources

Primary sources

These official sources are the starting point for checking the regime before applying it to a client fact pattern.