Registration under the IFICI regime must be requested by 15 January of the year following the year in which the person becomes a Portuguese tax resident.●VERIFIED ·
Issuing authority
Diário da República — Portaria n.º 352/2024/1 (IFICI)
Legal instrument
EBF Art. 58.º-A; Portaria n.º 352/2024/1
Last verified
Review cadence
quarterly
Notes
The 15 January cut-off is the IFICI registration deadline used consistently across the regime and this site. It is stated here as "15 January of the year following the year of becoming a Portuguese tax resident"; treat the exact "year following" framing as faithful-paraphrase rather than a verbatim statutory quote — the precise wording of the annual registration window is set by the IFICI procedural rules (Portaria n.º 352/2024/1) and the AT registration instructions.
Change history
Initial captureRegistration under the IFICI regime must be requested by 15 January of the year following the year in which the person becomes a Portuguese tax resident.
No further changes recorded yet — unchanged since it was first captured.
