IFICI — Incentivo Fiscal à Investigação Científica e Inovação, and the reason people say “NHR 2.0” — taxes qualifying income at a flat 20% for ten years. Most of what is written about it describes the rate and stops. The rate is the easy part; the parts that actually decide whether you get it are an eligibility test you cannot fix later, a registration deadline in January, and a confirmation your employer has to file in March.
What you actually get
| Rate | 20% |
|---|---|
| Applies to | Net Category A and B income from the qualifying activity |
| Duration | 10 years |
| Counted from | The year of registration as resident in Portugal |
| Aggregation option | Preserved — you may still opt to aggregate instead |
Note what it does not cover: the 20% applies to income from the qualifying activity, not to everything you earn. Income outside that activity is taxed under the ordinary rules.
The three entry conditions
- Become tax resident in Portugal under CIRS art. 16 §1 or §2.
- Have NOT been resident in Portugal in any of the previous five years.
- Carry on one of the qualifying activities listed in EBF art. 58.º-A n.º 1 a)–g).
What disqualifies you
- Benefiting, or having benefited, from the old non-habitual resident (RNH) regime.
- Having opted for taxation under CIRS art. 12.º-A.
- Having already used IFICI once — it is available a single time per taxpayer.
Which activities qualify, and who registers you
This is the part that surprises people: you do not register with one body. Which authority you apply to depends on which category your work falls into.
| Category | Work | Apply to |
|---|---|---|
| a | Higher-education teaching and scientific research; scientific employment in the national science and technology system; technology and innovation centres | FCT |
| b | Qualified posts and company officers under contractual investment benefits (CFI ch. II) | AICEP |
| c | Highly qualified professions in companies with RFAI, or in industrial and service companies with a qualifying CAE that export at least 50% of turnover — tested over two exercises | AT |
| d | Other qualified posts and officers in entities recognised as relevant to the national economy | AICEP or IAPMEI |
Category (c): the qualification bar
The highly-qualified professions are listed by Portuguese occupation code — company directors and executives (112), administrative and commercial directors (12), production and specialised service directors (13, excluding 1349), physical sciences and engineering specialists (21, excluding 216), industrial product designers (2163.1), doctors (221), university teachers (231) and ICT specialists (25).
On top of the code, you need QEQ/ISCED level 8, or level 6 with three years of documented professional experience.
The two dates
| Date | What |
|---|---|
| 15 January | Register, in the year following the one in which you became resident |
| End of February | AT publishes the elements companies need |
| 15 March | For category (c): your company confirms your eligibility in its Portal das Finanças reserved area |
The March confirmation is easy to miss because it is not your action: for category (c) the company you work at has to file it. If nobody at your employer knows the obligation exists, it does not happen.
Staying in it
- Each year you must be considered tax resident at some point in that year and still be earning from a qualifying activity.
- Changing jobs is fine: you are treated as still earning if the new activity starts within six months of the old one ending.
- A year without the benefit does not end it — you can resume in any of the remaining years.
- If the body you registered with changes, or the company confirming your requirements changes, a new application is required.
Is IFICI the same as NHR?
No. IFICI is a different regime under EBF art. 58.º-A, and having benefited from the old non-habitual resident regime disqualifies you from IFICI entirely.
What is the IFICI tax rate in Portugal?
20% on net Category A and B income from the qualifying activity, for ten years counted from the year of registration as resident. The option to aggregate instead is preserved.
What is the deadline to register for IFICI?
15 January of the year following the one in which you became tax resident. Registering later does not forfeit the regime but shortens it: it then applies from the year of registration for the remainder of the ten-year period.
Can I claim IFICI if I lived in Portugal before?
Only if you were not tax resident in Portugal in any of the five years before becoming resident again.
Can IFICI be used more than once?
No. EBF art. 58.º-A n.º 12 allows the regime to be used once per taxpayer.