IFICI is not a filing — it is a certified-eligibility regime. Qualifying for the 20% flat rate runs through one of seven statutory activity pathways, each validated by a specific competent entity before the tax authority. This page sets out the gates, the pathways and their certifiers, the profession (CPP) and activity (CAE) lists, and the registration deadlines — each grounded in EBF Art. 58.º-A, Portaria n.º 352/2024/1 and the AT’s own guidance.
This dataset — live status
| Item | Rule | Legal basis |
|---|---|---|
| IFICI — IRS rate on eligible PT-source income | 20% flat IRS rate on eligible Portugal-source Category A (employment) and Category B (self-employment) incomeVERIFIED | EBF Art. 58.º-A; Portaria n.º 352/2024/1 |
| IFICI — foreign-source income | Foreign-source income is generally IRS-exempt, EXCEPT foreign pensions (Category H), which are taxed normallyVERIFIED | EBF Art. 58.º-A; Portaria n.º 352/2024/1 |
| IFICI — blacklisted-jurisdiction income | 35% rate on income sourced from blacklisted jurisdictionsVERIFIED | EBF Art. 58.º-A |
| IFICI — duration | 10 consecutive yearsVERIFIED | EBF Art. 58.º-A |
| Item | Condition | Legal basis |
|---|---|---|
| IFICI — entrant eligibility | The applicant must not have been a Portuguese tax resident in any of the prior 5 years, and must not have previously benefited from the NHR or IFICI regimesVERIFIED | EBF Art. 58.º-A; Portaria n.º 352/2024/1 |
| IFICI — who counts (employment vs services; shareholder vs gerente) | A "posto de trabalho" requires an employment contract; a service-provision (prestação de serviços) contract does not qualify under al. a, b, d, f, g. A mere company shareholder (sócio) is not eligible, but a sócio-gerente of a single-member company qualifies as a member of a governing body (órgão social).VERIFIED | EBF Art. 58.º-A; Portaria n.º 352/2024/1 |
| Item | Rule | Legal basis |
|---|---|---|
| IFICI — the seven eligible-activity pathways | 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 | EBF Art. 58.º-A n.º 1; Portaria n.º 352/2024/1 |
| IFICI — competent certifying entity, by pathway | 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 | Portaria n.º 352/2024/1; Avisos n.º 4812/2025/2 (IAPMEI) e 5309/2025/2 (AICEP) |
| IFICI — AICEP vs IAPMEI competence (al. d) | For relevant-economy roles (al. d), AICEP is the competent entity where the employing company’s consolidated annual turnover is €75 million or more, or the role sits within a PIN/PII project; otherwise IAPMEI is competent — including newly-formed companies that do not yet have approved accounts.VERIFIED | Avisos n.º 4812/2025/2 (IAPMEI) e 5309/2025/2 (AICEP) |
| Item | Definition | Legal basis |
|---|---|---|
| IFICI — highly-qualified professions list (al. c) | 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 | Portaria n.º 352/2024/1, Anexo I; EBF Art. 58.º-A n.º 1 c) |
| IFICI — eligible company activities for the export route (al. c-ii) | For the export route (al. c-ii), the employing company’s main activity must fall under a CAE-Rev.3 code in Anexo II: extractive industries (divisions 05–09), manufacturing (10–33), information & communication (58–63), physical/natural-sciences R&D (group 721), higher education (subclass 85420) and human health (subclasses 86100–86904).VERIFIED | Portaria n.º 352/2024/1, Anexo II; EBF Art. 58.º-A n.º 1 c) ii) |
| IFICI — the ≥50% export condition (al. c-ii) | For the c-ii route the employing company must export at least 50% of its turnover in the year duties begin or in either of the two preceding years. Intra-EU (intracomunitárias) sales count towards the 50% export threshold.VERIFIED | EBF Art. 58.º-A n.º 1 c) ii) |
| Item | Rule | Legal basis |
|---|---|---|
| IFICI — registration deadline | 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.VERIFIEDThe 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. | EBF Art. 58.º-A; Portaria n.º 352/2024/1 |
| IFICI — registration procedure & timeline | Registration is filed in the Portal das Finanças by 15 January of the year following becoming tax resident. For al. c) roles, the competent entities communicate to AT and the companies confirm by 15 February; AT then publishes each applicant’s status by 31 March. A late registration takes effect only from the year it is filed, for the remaining years of the 10-year period.VERIFIED | Portaria n.º 352/2024/1 |
| IFICI — annual re-validation (not set-and-forget) | The benefit requires the taxpayer to keep earning income from a qualifying Art. 58.º-A activity every year (Art. 58.º-A n.º 3). If the qualifying activity ends the benefit ceases — but taking up another qualifying activity within 6 months preserves the remaining period. Beneficiaries and their employers must retain the supporting documentation for 10 years, and AT may request it.VERIFIED | EBF Art. 58.º-A n.º 3; Portaria n.º 352/2024/1 |
