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

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.

IFICI+

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:


  1. Become a Portuguese tax resident

  2. Work in one of the recognized, highly qualified professions

  3. Submit an application for registration under IFICI+ via Finanças (Tax Authority)

  4. 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.

 
 
 

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