IFICI — highly-qualified professions list (al. c)

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FACT ID · ifici-highly-qualified-professions

Canonical value

Highly-qualified professions (Anexo I, Portaria n.º 352/2024/1) are defined by Portuguese Classification of Professions (CPP) codes: 112, 12, 13 (excl. 1349), 21 (excl. 216), 2163.1, 221, 231 and 25. The worker must hold a doctorate, or a bachelor’s/master’s degree plus at least 3 years of professional experience.VERIFIED
Issuing authority
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Legal instrument
Portaria n.º 352/2024/1, Anexo I; EBF Art. 58.º-A n.º 1 c)
Last verified
Review cadence
quarterly

Change history

Initial captureHighly-qualified professions (Anexo I, Portaria n.º 352/2024/1) are defined by Portuguese Classification of Professions (CPP) codes: 112, 12, 13 (excl. 1349), 21 (excl. 216), 2163.1, 221, 231 and 25. The worker must hold a doctorate, or a bachelor’s/master’s degree plus at least 3 years of professional experience.

No further changes recorded yet — unchanged since it was first captured.

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