IFICI

Last updated: 2026-05-16

IFICI (Tax Incentive for Scientific Research and Innovation) is the Portuguese tax regime introduced by Decree-Law 41/2024 that replaces the classic NHR, closed to new applicants in 2024.

Benefits:

• Flat rate of 20% on employment and business/professional income for 10 consecutive years.
• Exemption on foreign income (dividends, interest, capital gains, real estate income) if the source country isn't a tax haven or has a treaty.

Who qualifies:

• Certified scientific researchers.
• University professors.
• Employees/founders of certified StartUP Portugal startups.
• Professionals in specific "high value-added" sectors per AT listing.

Who doesn't:

• Generic freelancers without recognized entity contract.
• Digital professionals without eligible-sector certification.

To qualify, register as a Portuguese tax resident and file the IFICI application with the Autoridade Tributária within the deadline (typically before March 31 of the year following the first year of residency).

Official sources:

• Decree-Law no. 41/2024 of June 28 — Diário da República (IFICI regime regulation).
• Autoridade Tributária e Aduaneira — Portal das Finanças, "Non-Habitual Resident / IFICI" section.
• Portuguese Personal Income Tax Code (CIRS), Art. 81-A — taxation of residents under the scientific research and innovation incentive.