Portugal’s IFICI+ Tax Regime: Professions That Qualify for the New Tax Incentives

INLIS Consulting
Apr 22
3 min read

Portugal has officially replaced the popular Non-Habitual Resident (NHR) tax regime with a new program called IFICI+ (Incentive for Scientific Research and Innovation). This updated tax incentive targets highly qualified professionals working in specific fields that contribute to the country's economic and scientific development.

What is IFICI+?

IFICI+ is a special tax regime designed to attract skilled professionals, particularly those working in areas of scientific research, innovation, and knowledge-based industries, by offering favorable income tax rates.

Applies to income earned from dependent and independent work
Flat IRS (Personal Income Tax) rate of 20%
Covers both Category A (employment) and Category B (self-employment/freelancing)

Who Qualifies for IFICI+?

To qualify for IFICI+, professionals must be involved in one of the eight "highly qualified professions" listed below. These professions are considered critical to the country’s innovation and economic growth strategy.

Profession	Description
General Directors and Executive Managers of Companies	Senior-level decision-makers responsible for overall business strategy
Directors of Administrative and Commercial Services	Managers overseeing business administration, finance, or commercial operations
Directors of Production and Specialized Services	Supervisors managing technical or service-based production sectors
Specialists in Sciences, Engineering, and Related Technologies	Experts in physics, mathematics, engineering, and technical fields
Industrial Product or Equipment Designers	Professionals involved in industrial design and innovation
Medical Doctors	Licensed physicians practicing in Portugal
University and Higher Education Professors	Academics teaching at universities or equivalent higher education institutions
ICT Specialists	Experts in Information and Communication Technologies

Deadlines and Transitional Rules

The Government has announced a transitional regime for individuals becoming residents in Portugal during 2024, allowing them to apply for IFICI+ benefits under more flexible terms.

Residency Year	Application Deadline	Notes
2024 (transitional)	March 15, 2025	First year of IFICI+ implementation
2025 onward	January 15 (each year)	Deadline for residents who moved in the previous calendar year

This means that if you move to Portugal and become a tax resident at any point in 2024, you have until March 15, 2025, to complete your IFICI+ registration and report any applicable updates.

Tax Benefits Under IFICI+

Income Category	Description	Applicable IRS Rate
Category A	Income from dependent work (employment)	20% flat rate
Category B	Income from independent work (freelance/self-employed)	20% flat rate

Note: This rate is significantly lower than Portugal’s general IRS progressive rates, which range from 14.5% to 48%, making IFICI+ a major incentive for qualified professionals to relocate.

How to Apply

Professionals seeking to benefit from IFICI+ must:

Become a Portuguese tax resident
Work in one of the recognized, highly qualified professions
Submit an application for registration under IFICI+ via Finanças (Tax Authority)
Report any changes in status before the deadline (March 15, 2025, for 2024 residents)

The Portuguese government will validate your eligibility based on profession codes and the documentation provided.

Who Should Consider IFICI+

This regime is especially beneficial for:

Entrepreneurs and startup founders in tech or innovation
Academic professionals relocating to Portugal
Medical professionals and researchers
ICT freelancers or remote workers
Engineers and designers contributing to R&D

Final Thoughts

With the introduction of IFICI+, Portugal is steering its focus toward attracting top global talent in fields that contribute to long-term economic growth, innovation, and research.

If you're a skilled professional planning to move to Portugal or are already here, IFICI+ could significantly reduce your tax burden while you build your career or business.