Who it is designed for
Specified research, innovation and highly qualified activities
How the tax treatment works
20% special rate on qualifying Portuguese-source Category A/B income. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.
What to check before relying on it
- Must become Portuguese tax resident and generally not have been resident in Portugal in the previous five years.
- Only specified activities, employers, institutions and professions qualify.
- Registration and evidence requirements apply.
- Foreign-source income treatment has separate rules and exceptions.
A 20% calculation is conditional
If €100,000 is fully qualifying Portuguese employment income within the simplified model, 20% produces €20,000 tax and €80,000 remaining before other deductions. That calculation does not establish that the employer, role or activity qualifies for IFICI, or describe the treatment of a pension or every foreign receipt.
What to establish before accepting an offer
Identify the qualifying activity and the entity responsible for confirming it. Keep employment income, self-employment and foreign income in separate columns. Do not treat IFICI as an unrestricted continuation of the former NHR regime.
These examples explain the tax mechanism. They assume the stated income qualifies and are not payroll quotations. Compare this with other schemes →
Official rules and application details
Use the authority’s guidance to check qualifying income, documentation and deadlines before applying. Read the official Portugal guidance