Forms for foreign workers or non-residents in Portugal within the past five years to apply for the new tax incentive for scientific research and innovation (IFICI) are now available. Registration can be completed on the Finance Portal
The Ministry of Finance has issued an order, now published in the Official Gazette of the Union, that includes the model and instructions for filling out the forms. Exceptionally in 2025, registrations may be submitted until March 15.
According to the decree, "Taxpayers registered with the AT as residents in Portuguese territory must apply for IFICI registration by January 15 of the year following their transition to tax residency in Portugal. Exceptionally in 2025, this deadline is extended to March 15."
Registration requests can be made through the Finance Portal, with eligibility verification carried out by the AT, the Foundation for Science and Technology (FCT), IAPMEI – Agency for Competitiveness and Innovation, AICEP – Agency for Investment and Foreign Trade of Portugal, the National Innovation Agency, or Startup Portugal, depending on the applicant's qualifications and activity.
To qualify for the IFICI regime, applicants must not have been tax residents in Portugal in the five years prior to registration. Similar to the NHR regime, emigrants who left Portugal and changed their tax residence more than five years ago are eligible.
Under the IFICI tax regime, eligible professionals benefit from a 20% IRS rate on income from both dependent and independent work (categories A and B), along with exemptions on other types of income, such as capital gains.
Need help navigating the IFICI registration process? INLIS Consulting offers expert tax guidance to ensure you meet all requirements and maximize your benefits. Contact us today!
📧 independentes@inlis.pt📞 +351 968 464 906
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