IFICI Qualifying Sectors in Portugal

Your eligibility for Portugal's IFICI tax incentive depends on one critical factor: whether your professional activity matches a specific list of qualifying sectors. The sector list is narrow. Not all high-skilled roles qualify. CAE alignment is critical, but eligibility also depends on actual activity evidence and pathway-specific criteria. In employed pathways, employer-level criteria (including export/investment metrics where applicable) also matter. This guide explains which sectors qualify, how CAE codes work, and how to verify your eligibility through the correct government agency.

Qualifying activities should be assessed by sector, CAE/NACE mapping, and verification authority.

Verification criteria and accepted codes change. Confirm current-year eligibility before filing.

Your CAE (Classificação das Atividades Económicas) code is the backbone of IFICI eligibility verification. It categorizes your professional activity according to the Portuguese Classification of Economic Activities. Effective January 1, 2025, Portugal transitioned to CAE Rev. 4, which aligns with the EU's NACE Rev. 2.1 classification system.

How CAE Codes Work Every business and self-employed professional in Portugal may need to register a primary CAE code. For IFICI purposes, your CAE is checked against the approved categories and implementing rules in force for your application year. CAE codes consist of five digits.

The structure is hierarchical:

• Divisions (two digits): Broad sectors
• Groups (three digits): More specific classifications
• Classes (four digits): Detailed activity types For example, software development is CAE 6201 (Custom software development). General IT consultancy is CAE 7020. Not all IT activities qualify—only those specifically listed

Registering or Changing Your CAE Code To register a new CAE or change an existing one, contact the Autoridade Tributária (Portuguese Tax Authority) through your NIF (tax ID number).

The process involves: Registering with the AT through their digital portal Selecting your primary CAE from the approved list Confirming compliance with export or investment thresholds (if applying as employed) Notifying the AT within the statutory annual window applicable to your filing year If you are self-employed, secondary CAE codes can coexist, but eligibility still depends on pathway rules, activity evidence, and the current IFICI implementing framework.

Self-Employed CAE Requirement: Demonstrate that your real activity aligns with the qualifying CAE pathway in force for the filing year, with auditable documentation.

IFICI creates two distinct pathways: employed and self-employed. The rules differ in critical ways.

Employed Professionals You qualify if you are employed by a Portuguese entity with:

• A primary CAE aligned with the applicable IFICI implementing list for the filing year
• Company-level economic criteria set by the applicable IFICI pathway (for example, qualifying export or investment metrics, where required)
• Evidence of a valid employment contract with tax-compliant withholding Your eligibility depends on your employer's CAE and the pathway-specific metrics in force for that year, plus your role and qualification criteria

Example: A software engineer can be blocked even when the role is technical if employer/pathway evidence does not satisfy current-year IFICI criteria. Reassessment can be possible in later years when criteria are met.

Self-Employed Professionals Self-employed individuals may need to:

• Register with a CAE aligned to the applicable IFICI pathway
• Maintain evidence that activity and invoicing match qualifying criteria
• Meet all other IFICI conditions (residency, qualification, and pathway validations)
• Validate client/employer structure under current IFICI interpretation before relying on eligibility Self-employed criteria differ from employed-company metrics and may need to be checked against the current implementing rule set

Critical Restriction: You typically may not qualify for IFICI if you are self-employed by a foreign company—even if you work from Portugal and earn Portuguese income. The entity engaging you may need to be Portuguese or EU-based with a Portuguese tax presence.

IFICI requires academic or professional credentials aligned to the relevant pathway. In many cases this is EQF 6+, but higher thresholds can apply depending on role and verifier.

Meeting the Qualification Threshold You satisfy the EQF 6+ requirement in one of three ways: Bachelor's Degree (EQF Level 6): A university degree in any field, plus three years of verified professional experience in the qualified sector Master's Degree (EQF Level 7): Requires no additional experience;

eligibility is immediate PhD or Doctorate (EQF Level 8): Removes all experience requirements; immediate eligibility upon hire Proving Your Qualification Document your qualification through:

• Official university transcripts and diplomas (issued by recognized institutions)
• Professional credentials (nursing licenses, engineering licenses, medical degrees)

- Employment contracts and work references demonstrating the required experience - Certification of equivalence from DGES (Directorate-General for Higher Education) if your degree is foreign Non-EU degrees may need to be formally recognized as equivalent to Portuguese qualifications.

The process typically takes 2-4 weeks through DGES. Example: You hold a bachelor's degree in computer science from a UK university and have worked as a software engineer for four years. You meet EQF Level 6 (degree + 3 years experience). You are eligible for IFICI, subject to employer CAE and export thresholds.

IFICI eligibility is verified by five government agencies, each responsible for specific sectors. Your agency depends on your role and sector. The Five Verification Agencies 1.

FCT (Fundação para a Ciência e a Tecnologia) — Science & Technology Foundation

• Verifies: University professors, academic researchers, R&D personnel in academic institutions
• Sectors: Higher education (CAE 8542), scientific research (CAE 7210)
• Timeline: 15-20 business days
• Criteria: EQF Level 6+ with research qualifications 2

ANI (Agência Nacional de Inovação) — National Innovation Agency

• Verifies: R&D staff in companies with SIFIDE II certification; innovation project coordinators
• Sectors: Certified R&D projects; innovation initiatives
• Timeline: 20-30 business days
• Criteria: Direct involvement in eligible R&D tasks; EQF Level 4+ (lower threshold for technicians) 3

AICEP (Agência para o Investimento e Comércio Externo de Portugal) — Portuguese Trade & Investment Agency

• Verifies: Employees in export-focused companies; companies with consolidated turnover >€75 million
• Sectors: Manufacturing, IT, advanced services, investment-incentivized firms
• Timeline: 25-35 business days
• Criteria: Company export ≥50%; employee EQF Level 6+ 4

IAPMEI (Instituto de Apoio às Pequenas e Médias Empresas e à Inovação) — Portuguese Agency for Competitiveness

• Verifies: Employees in SMEs with turnover <€75 million; companies with innovation incentives
• Sectors: Manufacturing, IT, green energy, certified SME innovation projects
• Timeline: 25-35 business days
• Criteria: Company export ≥50%; employee EQF Level 6+ 5

Startup Portugal

• Verifies: Employees and board members of certified startups
• Sectors: Any sector (startup classification overrides sector restrictions)
• Timeline: 10-15 business days
• Criteria: Company may need to be certified startup; individual may need to meet EQF Level 6+ The Verification Workflow Initial Application:

You or your employer applies to the Autoridade Tributária (AT) through their digital platform AT Screening: The AT reviews your documentation and routes your file to the appropriate agency Agency Verification: The designated agency (FCT, ANI, AICEP, IAPMEI, or Startup Portugal) verifies your sector eligibility and qualifications (15-35 days) Agency Report:

The agency submits conclusions to the AT AT Final Decision: The AT assesses residency, tax compliance, and other conditions; issues final approval or denial (5-10 business days) Timeline: Expect 40-50 business days from initial application to final AT decision.