IFICI tax regime in Portugal: a new chance for talent in science, technology and innovation

Portugal has been confidently ranked among the countries actively attracting qualified specialists in the field of science, technology and innovation for several years. Since 2024, the country has a new tax regime — IFICI (Incentivo Fiscal à Investigação Científica e Inovação).

This is not just a program about tax incentives, it is an opportunity to build a career and develop your projects in a country that relies on the development of knowledge and technology.

In this article, we tell you who can apply for IFICI, how to go through the registration process and what nuances should be taken into account in order not to lose the right to tax bonuses.

Who can qualify for IFICI?

Let's start with the most important thing: IFICI is designed for those who are really engaged in innovative, scientific or engineering activities and are ready to connect their career with Portugal.

You may qualify for the IFICI regime if:

• Are employed in research, innovation or engineering;
• Have received a job offer in Portugal before becoming a tax resident;
• Have not been a tax resident in Portugal in the last five years;
• You have applied for IFICI by March 31 of the year following the start of your activities in the country.

This program is suitable for both researchers and practitioners: from biotechnologists and programmers to architects and university professors. The main thing is that your activity should be related to the creation of new knowledge or technologies.

What Occupations Are Eligible Under IFICI?

Portuguese law clearly defines which areas of activity can count on tax benefits. In simple words, IFICI is open to those who move science, technology and industry forward.

Here are some examples of professions:

• Biotechnologist (CAE 72) – research in genetics, cell engineering, and pharmaceuticals.
• Software Engineer (CAE 62) – development of software solutions and IT platforms.
• Architect (CAE 71) – design of modern spaces and development of new building technologies.
• University lecturer (CAE 85420) is a scientific and teaching activity at universities and institutes.
• Physician Researcher (CAE 86100) – Medical Scientific Research, Clinical Trials.
• Process Engineer (CAE 10-33) – Development of new manufacturing processes and technologies.

➡️ A complete list of professions is approved by Portaria n. 352/2024/1.

It is important to understand: not only should your position sound "right", but the meaning of the work should also meet the requirements of IFICI.

Benefits of IFICI Mode

You may ask, "Why bother with this program at all?" The answer is simple – it offers financial benefits and stability.

The main advantages of IFICI:

• The flat tax rate is 20% instead of the standard 48% for high incomes.
• Long validity period - up to 10 years.
• Protection against double taxation if your country has an agreement with Portugal.

That is, you not only save more income, but also get the opportunity to make long-term plans without sharp changes in the tax burden.

How to apply for the IFICI mode: step-by-step instructions

Each important process should be broken down into clear steps. In order for IFICI to really work on you, you will have to go through several stages:

1. Get a Tax Number (NIF)

The first step for any foreigner in Portugal. You can do this:

• in person at the tax service;
• through a representative;
• online through special services.

2. Get a residence permit

If you are not yet in Portugal, apply for a work visa, an entrepreneur visa, or a digital nomad visa.

3. Become a tax resident

To do this, you need:

• reside in Portugal for at least 183 days a year;
• or have a center of vital interests here (work, housing, family).

4. Formalize employment relations or open self-employment

If you are employed, you need  an employment contract with an organization in the scientific or IT field. If you are self-employed, register Atividade Independente with the correct CAE.

5. Prepare documents

The package includes:

• Passport and residence permit;
• NIF;
• Diplomas, certificates of education;
• Resume (CV);
• Employment contract or registration documents of the individual entrepreneur;
• Letter from the employer about the nature of the activity;
• Completed IFICI form.

6. Submit an application

Through the Finanças portal (tax office) or through an accountant.

⏳ The deadline for submission is March 31 of the year following the start of residency.

7. Wait for approval

Sometimes the tax office asks for clarifications – do not be afraid, this is normal practice.

What is important to know in advance: practical nuances

Portugal is very attentive to the actual content of the activities.

• Accuracy of CAE selection – the code of your activity must accurately correspond to reality.
• The real nature of the job – it is important not just to "have the right position", but to actually engage in research, development or innovation.
• Confirmation documents – keep all employment agreements, contracts, invoices, project descriptions.
• Working with foreign clients is possible, but prepare reports for the Portuguese tax authorities.
• An accountant or tax consultant is not mandatory, but it helps a lot to avoid mistakes.

What happens if the IFICI conditions are no longer met?

Sometimes life changes: dismissal, change of field of activity, transition to freelancing. What is happening to the tax regime?

• If you continue qualified activities (even as an individual entrepreneur), you can keep IFICI.
• If you no longer work in a suitable field, the tax credit is lost from the beginning of the next tax year.
• In any case, it is important to maintain a dialogue with the tax authorities, to report any changes in a timely manner.

Results

The IFICI regime  is a real tool for professionals who want to build a career in science, technology and innovation on favorable terms.

It gives:

 ✅ Reduced tax burden — fixed 20% for 10 years, ✅ Opportunity to develop projects and scientific activities, ✅ Clear rules of the game, ✅ Incentive for professional growth.

Of course, the process requires attention to detail and compliance with formalities. But for those willing to put in the effort, Portugal offers a worthy reward – the opportunity to work, grow and live in one of Europe's most promising countries.

Solid Sorte will help you to issue IFICI quickly and without errors.

We will find the right way, collect all the documents, register the activity and submit an application to the tax office. With us, applying for IFICI becomes a simple task, and you get financial benefits for 10 years.