Tax Incentive for New Residents

The Tax Incentive for Scientific Research and Innovation (IFICI) is a special tax regime implemented by the Portuguese State to attract qualified professionals, innovators, scientists, and high-value-added entrepreneurs residing abroad, offering some of the most competitive personal income tax (IRS) conditions in Europe.

The regime applies to individuals who become Portuguese tax residents and have not been qualified as tax residents in Portugal in any of the five preceding years.

Net employment income (Category A) and business or professional income (Category B) derived in Portugal from eligible high-value activities under this scheme are subject to a special flat IRS rate of 20% for a maximum period of 10 years.

For further details and to check eligibility criteria for specific professional activities, please consult the official IFICI Frequently Asked Questions on the Portuguese Tax Authority Portal.