IFICI Portugal: eligibility and tax benefits in 2026

What is IFICI?

IFICI, or Incentivo Fiscal à Investigação Científica e Inovação, is a tax incentive designed to attract talent and support research and innovation in Portugal.

It provides, in particular, a special 20% IRS rate on net employment or self-employment income from eligible activities, for ten consecutive years starting in the year of registration as a Portuguese tax resident, subject to the regime’s conditions. Taxpayers may instead opt for taxation at progressive rates.

Who can qualify?

Eligibility requires, in particular, becoming a Portuguese tax resident without having been resident in Portugal during the preceding five years.

The activity must fall within one of the statutory categories. Depending on the applicable route, the assessment also considers qualifications, the employer, its business sector or the characteristics of the project.

A degree, a qualified profession or a job in technology does not, on its own, establish eligibility.

Exclusions also apply, notably to people who benefit or have benefited from the NHR regime.

Which income is covered?

The 20% rate applies to eligible professional income. Other Portuguese-source income generally remains subject to the ordinary rules.

Foreign-source income may qualify for an exemption, subject to the applicable rules. Pensions are excluded from this exemption, and special provisions apply to income from jurisdictions on Portugal’s list of preferential tax regimes.

Determining the source of income requires particular care: a salary paid by a foreign company for work performed in Portugal should not automatically be treated as foreign-source income.

When and how should you apply for IFICI?

Plan the application timetable when relocating. The general application deadline is 15 January of the year following the year in which Portuguese tax residence is acquired.

Late registration may restrict the benefit to the remaining years of the statutory period. Keep supporting documents and check that the conditions continue to be met throughout that period.

Does a D7, D8 or Golden Visa give access to IFICI?

Obtaining a visa or residence permit does not, on its own, establish tax eligibility. The IFICI conditions must be assessed separately.

Before relocating, reviewing your activity, employer and income helps identify the relevant steps.

Would you like to check your IFICI eligibility? Contact the firm for an assessment of your circumstances.

Official sources

Tax Benefits Statute (EBF), Article 58.º-A.

Personal Income Tax Code (CIRS), Article 81.

Portuguese Tax and Customs Authority, IFICI FAQ.

Administrative Circular n.º 20278/2025.

Administrative Circular n.º 20276/2025.