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 ·
Autoridade emissora
Diário da República — Portaria n.º 352/2024/1 (IFICI)
Diploma legal
EBF Art. 58.º-A; Portaria n.º 352/2024/1
Última verificação
Cadência de revisão
quarterly
Notas
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.
Histórico de alterações
Registo inicialRegistration 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.
Ainda não há mais alterações registadas — inalterado desde o primeiro registo.
