Each pathway is validated by a different competent entity before the tax authority accepts the registration: FCT (research & higher-education teaching, al. a); AICEP (investment-contract jobs, al. b); AT (highly-qualified professions, al. c); AICEP or IAPMEI (relevant-economy roles, al. d); ANI (SIFIDE R&D, al. e); Startup Portugal (certified startups, al. f). There is no submission-only route — every case needs the pathway’s certification or a qualifying company behind it.●VERIFIED ·
Issuing authority
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Legal instrument
Portaria n.º 352/2024/1; Avisos n.º 4812/2025/2 (IAPMEI) e 5309/2025/2 (AICEP)
Last verified
Review cadence
quarterly
Change history
Initial captureEach pathway is validated by a different competent entity before the tax authority accepts the registration: FCT (research & higher-education teaching, al. a); AICEP (investment-contract jobs, al. b); AT (highly-qualified professions, al. c); AICEP or IAPMEI (relevant-economy roles, al. d); ANI (SIFIDE R&D, al. e); Startup Portugal (certified startups, al. f). There is no submission-only route — every case needs the pathway’s certification or a qualifying company behind it.
No further changes recorded yet — unchanged since it was first captured.
