Eligibility runs through seven statutory activity pathways (EBF Art. 58.º-A n.º 1, al. a–g): (a) higher-education teaching & scientific research; (b) qualified jobs under productive-investment contractual tax benefits; (c) highly-qualified professions in companies that use RFAI (c-i) or export ≥50% of turnover (c-ii); (d) qualified jobs in entities recognised as relevant to the national economy; (e) R&D personnel under SIFIDE II; (f) roles in certified startups; (g) roles for tax residents of the Azores/Madeira. If a role fits none of these, there is no IFICI.●VERIFIED ·
Issuing authority
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Legal instrument
EBF Art. 58.º-A n.º 1; Portaria n.º 352/2024/1
Last verified
Review cadence
quarterly
Change history
Initial captureEligibility runs through seven statutory activity pathways (EBF Art. 58.º-A n.º 1, al. a–g): (a) higher-education teaching & scientific research; (b) qualified jobs under productive-investment contractual tax benefits; (c) highly-qualified professions in companies that use RFAI (c-i) or export ≥50% of turnover (c-ii); (d) qualified jobs in entities recognised as relevant to the national economy; (e) R&D personnel under SIFIDE II; (f) roles in certified startups; (g) roles for tax residents of the Azores/Madeira. If a role fits none of these, there is no IFICI.
No further changes recorded yet — unchanged since it was first captured.
