Flat rate
20.0%
Duration
10 years
Prior non-residency
5 years
required before applying
Standard top income tax
48.0%
Portugal, without the regime
Overview
- Regime
- Tax Incentive for Scientific Research and Innovation (IFICI)
- Country
- Portugal
- Type
- Non dom
- Status
- Active
- Effective from
- Jan 1, 2024
- Expires on
- —
Details
- Summary
- Activity-based incentive for new residents working in eligible research, innovation, highly qualified, investment, or startup roles.
- Eligibility
- Must become Portuguese tax resident after five years of non-residence, perform an eligible activity for an eligible entity, and not have benefited from NHR, the returning-resident regime, or IFICI previously.
- Benefits
- 20% special rate on qualifying Portuguese-source employment and self-employment income. Foreign-source categories A, B, E, F and G are generally exempt; pensions are not exempt, and income from listed low-tax jurisdictions is taxed at 35%.
- Requirements
- Must register through the Portal das Finanças by January 15 of the year following the year residence begins and continue receiving income from an eligible activity.
- Limitations
- Eligibility depends on the activity, role, employer, qualifications, and validating authority. Late registration only gives access for the remainder of the original ten-year period.
- Income types covered
- Qualifying Portuguese-source employment and self-employment income; foreign-source employment, business, investment, rental and capital-gains income
- Duration details
- 10 consecutive years
View source Autoridade Tributária e Aduaneira IFICI FAQ