Tax · IFICI
IFICI — a tax incentive linked to an eligible activity.
IFICI is not a general successor to NHR. It is a tax incentive for individuals who become resident in Portugal and carry out an activity, or receive income, falling within one of the situations listed in article 58-A of the Tax Benefits Statute.
Overview
Who qualifies.
The requirements are cumulative. The applicant must not have been Portuguese tax-resident during the previous five years; must perform an activity or receive income within one of the statutory routes; and must not previously have benefited from NHR, the regime in article 12-A of the Personal Income Tax Code or IFICI itself. The incentive may be used only once.
Qualified professions
One frequently used route requires a profession listed in Annex I to the ministerial order and a qualification corresponding to level 8 of the European Qualifications Framework, or level 6 together with at least three years of professional experience. The work must also be carried out for an entity meeting the requirements of the relevant route, including an RFAI beneficiary or an industrial or service company with an eligible activity code and exports representing at least 50% of turnover where that condition applies.
Certifying bodies
Depending on the route, certification or validation may fall to FCT, AICEP, the Portuguese Tax Authority, IAPMEI, ANI or Startup Portugal. Certification of a company as a startup for tax purposes is different from certification of an incubator for the Start-up Visa.
Deadlines
Registration must be requested by 15 January of the year following the year in which the applicant becomes Portuguese tax-resident. Late registration does not extend the incentive: it begins only in the year of registration and runs for the remaining part of the original period, so each year of delay loses a year of benefit. The competent entities confirm eligibility by 15 March, and the Tax Authority informs the taxpayer by 31 March.
What it offers · How we help
IFICI benefits and our support.
Special 20% rate
Applies for 10 consecutive years to qualifying net Portuguese-source employment and self-employment income.
Limitations
Deductions from tax and income splitting do not apply to income taxed at 20%. IFICI cannot be combined with the IRS Jovem regime.
Foreign-source income
Generally exempt with progression, meaning that it may be taken into account when determining the rate applicable to non-exempt income. Pensions and income from privileged-tax jurisdictions are subject to separate rules and do not benefit from the same general treatment.
Eligibility assessment
We analyse your activity, your tax residency history, and your income sources to determine whether IFICI applies to your case.
Registration support
We coordinate the required certification with the competent entity and support registration within the deadline. Certification decisions remain with the competent certifying bodies.
Treaty coordination
We align IFICI with the applicable double taxation treaties, so the regime works together with your tax obligations in other jurisdictions.
From NHR to IFICI
What changed — and what it means for you.
The end of NHR created real uncertainty for people planning a move to Portugal. IFICI does not replace it in general terms: it is an activity-based incentive with objective requirements that must be assessed case by case.
- iEnd of NHR — the former NHR regime has been closed to new applicants since 1 January 2024.
- iiIFICI — an activity-based incentive — the Incentivo Fiscal à Investigação Científica e Inovação is not a general successor to NHR and is not available to every new resident.
- iiiExisting holders protected — anyone who already has NHR status keeps the benefits until the end of their respective period.
- ivNew residents — anyone moving now should assess IFICI eligibility before settling on a tax strategy.
How we help
IFICI assessment and registration process.
- Eligibility assessment. We analyse your professional activity, tax residency history, and income sources against the regime's requirements.
- Relocation planning. We coordinate tax residency, your visa or residence permit, and the timeline of your move to Portugal.
- Registration. We prepare the documentation and follow up on the registration with the competent entities.
- Treaty coordination. We align IFICI with the double taxation treaties applicable to your situation.
- Ongoing support. We follow your filing obligations and developments in the regime for as long as you benefit from it.
Related services
- →Tax and double taxation — international tax planning and application of double taxation treaties.
- →D7 visa — residence in Portugal on passive income; the tax framework is an essential part of the planning.
- →Golden Visa — residence by investment and its tax implications.
Common questions
Questions about IFICI and the end of NHR.
Last legal review: 19 July 2026. This information is general and does not replace individual legal advice. It does not constitute a guarantee of any outcome. The applicable framework depends on the law in force and the specific circumstances of each case.
Book
Find out if IFICI applies to your case.
Talk to our tax team to assess your eligibility and plan your move to Portugal under the right framework from the start.
Book a consultation →