IFICI: A new tax regime for those invested in science, innovation and the future.
Portugal has introduced a strategic new measure to attract international talent: the Scientific Research and Innovation Tax Incentive Scheme (IFICI).
Who can benefit?
IFICI applies to individuals who:
Become tax residents in Portugal;
Have not been resident in Portugal during the previous five years;
Work in high value-added professions, including:
Scientific research,
Higher education,
Innovation and technology,
Executive management roles.
This regime is not compatible with the former Non-Habitual Resident (NHR) or the ex-resident tax regime.
Key advantages:
Flat 20% IRS rate on net employment and self-employment income from Portuguese sources;
Exemption on foreign-sourced income, with progression;
Ten consecutive years of eligibility, with possible interruption and resumption;
A clear, regulated application process overseen by the AT, FCT, AICEP and IAPMEI.
Application process:
Online application via the Portuguese Tax Portal by 15 January of the year after becoming a resident;
Eligibility confirmation, by the individual or employer;
Validation by the competent entities;
Ongoing tax compliance and monitoring of eligibility conditions.
At Leal Figueiredo & Associados, we offer tailored legal and tax advice to clients seeking to establish themselves in Portugal with confidence and clarity. If you are considering the IFICI regime or wish to assess your eligibility, our team is ready to support you with strategic, discreet, and client-focused guidance.