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What IFICI IsThe Seven Statutory Eligibility RoutesThe Benefit: 20 Percent on Cat A/B + Foreign-Source ExemptionWhat IFICI Is NotApplication MechanicsAbout Taxbordr: Founder-Led IFICI AdvisoryCross-Links and Next StepsWhat This Overview Is NotWhat IFICI Is
IFICI is the regime created by Lei 82/2023 of 29 December 2023 (OE 2024) under EBF art 58-A and operationalised by Portaria 352/2024/1 of 23 December 2024. It is a separate, narrower regime available from 2024, with its own work and residence conditions. NHR remains available only to protected existing or eligible transitional cases.
The ordinary registration dates were 31 March 2024 for 2023 residents and 31 March 2025 for qualifying 2024 residents. A qualifying 2024 transitional resident can still make a late request; if approved, it takes effect from the request year for the remainder of the original period ending in 2033.
The separate IFICI registration window for 2024 arrivals, set by Portaria 352/2024/1, was extended from 15 March 2025 to 31 March 2025 by Despacho 24/2025-XXIV. Existing 10-year NHR registrations continue.
The Seven Statutory Eligibility Routes
The legal routes are the seven subparagraphs of EBF Article 58-A(1). They are not seven interchangeable sector labels. All require the individual residence and regime conditions.
| Route | Activity and Entity Conditions | Code or Recognition Check | Competent Body |
|---|---|---|---|
| (a) Higher education, research and technology centres | University teaching or qualifying scientific research; also jobs directly involved in scientific research or innovation, or governing-body roles, in recognised technology and innovation centres | Establish the institution and actual activity; a CAE code alone does not decide this route | FCT |
| (b) Contractual productive-investment benefits | Qualified jobs or governing-body roles within the contractual investment-benefit framework | Match the job and approved investment project | AICEP |
| (c) Highly qualified professions | A profession in Portaria 352/2024/1 Annex I, meeting its qualification requirements, in a company benefiting from RFAI in the start year or previous five years, or a qualifying industrial/service exporter | For the exporter branch, Annex II main CAE plus at least 50% export turnover in the start year or either of the previous two years | AT, with employer confirmation |
| (d) Activities recognised as relevant to the national economy | Qualified jobs or governing-body roles in entities within the AICEP/IAPMEI notices | Apply those notices’ profession, activity and entity conditions; this list differs from route (c) | AICEP or IAPMEI |
| (e) Eligible R&D personnel | Personnel costs eligible under the specified SIFIDE provision | Prove the eligible R&D work and costs; not every technology role qualifies | ANI |
| (f) Certified startups | Jobs directly involved in scientific research or innovation, or governing-body roles, in an entity certified under Law 21/2023 | Confirm the entity’s startup certification and the individual’s actual role | Startup Portugal |
| (g) Autonomous regions | Jobs or other activities of tax residents in Madeira or the Azores | Apply the relevant regional legislation; the mainland CAE list is not an automatic regional test | Competent regional authority |
Scroll or use the arrow keys to compare all columns.
For route (c)’s exporter branch, Annex II uses CAE Rev. 3: extraction 05–09; manufacturing 10–33; information and communication 58–63; natural-science R&D 721; higher education 85420; human health 86100–86904. AT FAQ 5507 says to interpret that annex using CAE Rev. 3 and its explanatory notes. Do not substitute a current registration code without checking the correspondence.
An independent contract is not interchangeable with a statutory job. AT accepts university teaching under a services contract when the other conditions are met, but explains that a “posto de trabalho” requires employment. The route must be identified before employment, qualifications or CAE can be tested.
Sources: EBF Article 58-A, Portaria 352/2024/1 and its annexes, AT IFICI FAQs (including FAQ 5498 on technology centres and startups).
The Benefit: 20 Percent on Cat A/B + Foreign-Source Exemption
20 percent flat on qualifying Portuguese-source Cat A (employment) and Cat B (self-employment) income, for the qualifying activity only. Non-qualifying side activities stay on the standard CIRS regime.
Exemption from Portuguese tax on foreign-source income in Cat A, B, E, F, and G under CIRS art 81 n.º 4. This is exemption with progression: the exempt income is included when determining the rate on other taxable income. The exemption does not depend on foreign tax having been paid; category, source and listed-jurisdiction rules still apply.
Pensions (Cat H) fall outside the exemption because CIRS art 81 n.º 4 lists only Cat A, B, E, F and G; Income paid or made available by an entity in a listed jurisdiction is excluded from IFICI exemption. Under CIRS Article 81(5), the 35% treatment covers income of any category paid or made available by non-resident entities domiciled in a listed jurisdiction. The collection mechanism depends on the income.
What IFICI Is Not
IFICI is not the same as NHR. NHR had a ten-year period and a different qualification process. Its treatment of foreign income, including pensions, depends on the income category, the applicable legacy rules and treaty conditions. IFICI is narrower: only specific activity-based roles qualify, and the Cat A/B activity has to fit one of the seven paths. IFICI is also not automatic on D7 visa, D8 visa, or any other immigration category. The activity decides, not the visa.
Application Mechanics
Submit the IFICI registration request and applicable supporting evidence through the Portal das Finanças. The competent body assesses the requirements for the activity and AT assesses the remaining legal requirements. The evidence depends on the eligibility route and can include employment contracts, employer declarations, qualifications or certifications, CAE evidence and Portuguese residence records.
The ordinary deadline is 15 January of the year after Portuguese tax residence begins. The first-year deadline for 2024 residents was extended to 31 March 2025; for 2025 residents it was 15 January 2026. A late registration can only take effect for the remaining original benefit period, subject to the legal conditions.
The annual Modelo 3 and Anexo L are separate reporting obligations. They are not prerequisite documents for the January registration. Keep the registration decision and the annual income evidence together, and check the reporting instructions for the year concerned.
About Taxbordr: Founder-Led IFICI Advisory
Taxbordr is a founder-led, cross-border Portugal tax advisory firm founded by Telmo Ramos, a member of the Ordem dos Economistas (Cédula nº 16379) who worked at KPMG Luxembourg and EY Portugal. Telmo Ramos leads the IFICI eligibility analysis. A Tax Position Review sets out the applicable route, evidence, conclusions and unresolved questions.
If application support is needed, the application work and fee are agreed separately. We work with cases from the UK, Germany, Canada, South Africa, the United States, and beyond, where the activity needs to be mapped against EBF art 58-A and Portaria 352/2024/1.
Cross-Links and Next Steps
For application support with a defendable evidence pack: see IFICI Portugal application. For the qualifying CAE codes and highly qualified professions list: see IFICI qualifying sectors. For the broader tax-incentive context: see Portugal NHR after 2024. For the headline regime comparison vs Spain, Italy, Greece, and Cyprus / Malta / UAE: see the comparison pages.
What This Overview Is Not
This page is general guidance, not advice on your specific situation. Eligibility under each path requires evidence that matches the activity you actually carry out. We model the position and prepare the application against the documented eligibility route.
Primary Sources
These official sources are the starting point for checking current rules before applying them to a client fact pattern.
- Portal das Finanças: IFICI frequently asked questions
- Portal das Finanças: EBF article 58-A
- Diário da República: Portaria 352/2024/1
- IAPMEI: IFICI incentive information
- Portaria 52-A/2025: IFICI registration through Portal das Finanças
- CIRS article 81: IFICI foreign-income exemption and listed jurisdictions
- AT: NHR registration and eligible late requests
- AT: Anexo L annual reporting instructions
Frequently asked questions
What Is IFICI?
Incentivo Fiscal a Investigação Científica e Inovação. It is the Portuguese tax regime created by Lei 82/2023 under EBF art 58-A, operationalised by Portaria 352/2024/1, that taxes qualifying Cat A and Cat B Portuguese-source income at 20 percent flat for 10 years and exempts foreign-source Cat A/B/E/F/G income.
Did IFICI Replace NHR?
NHR remains available only to protected existing or eligible transitional cases. The ordinary registration dates were 31 March 2024 for 2023 residents and 31 March 2025 for qualifying 2024 residents.
A qualifying 2024 transitional resident can still make a late request; if approved, it takes effect from the request year for the remainder of the original period ending in 2033. The separate IFICI registration window for 2024 arrivals, under Portaria 352/2024/1, was extended to 31 March 2025 by Despacho 24/2025-XXIV. Existing 10-year NHR registrations continue.
Does IFICI Cover Pensions?
No. Pensions are excluded from the IFICI exemption method under CIRS art 81 n.º 4. Pensions in Portugal are taxed under standard CIRS brackets (Cat H) with treaty allocation.
How Long Does IFICI Last?
IFICI has a fixed ten-year window beginning with the year you become Portuguese tax resident, subject to EBF Article 58-A. Late registration can apply only from the registration year for the years remaining in that original window; it does not start ten new years.
Who Qualifies for IFICI?
Residents who derive Cat A or Cat B income from one of the seven paths in Portaria 352/2024/1: certified startup roles, RFAI-eligible roles, highly qualified professions in Anexo I, AICEP / IAPMEI-recognised projects, R&D personnel under SIFIDE, university teaching / research, and Madeira / Azores qualifying activities.
When Is the IFICI Application Due?
The ordinary registration deadline is 15 January of the year after Portuguese tax residence begins. For 2026 first-year residents, that is 15 January 2027 under the current rule. The 15 January 2026 deadline for 2025 residents has passed. Late registration can still give access from the registration year for the remainder of the original ten-year period; it does not restart the clock or automatically restore missed years. Registration and the annual IRS declaration are separate steps.
Can a D7 or D8 Visa Holder Use IFICI?
Only if their Cat A or Cat B activity falls within one of the seven paths. The visa does not create eligibility; the activity does. Most D7 holders do not qualify because their income is passive (pensions, dividends, rental).
