-
Properties
-
Market analysis
-
Developments
-
Glam Services
-
Company
-
Credit intermediation
-
Partenaires
-
Contacts
-
Living in Portugal
-
Blog
- PT
- EN
- FR
- DE
Tax Resident Program
Tax Resident Program
Portugal’s innovative IFICI+ Tax Regime reflects the country’s forward-thinking approach to attracting global talent and investment. Introduced as part of the 2025 tax reforms, this regime offers a unique opportunity for skilled professionals and entrepreneurs to benefit from a competitive tax environment, while contributing to Portugal’s thriving economy.
Designed for individuals relocating to Portugal after a five-year absence, the IFICI+ scheme stands out for offering generous tax advantages, aligned with the government's objective of promoting innovation, research and economic growth.
The New IFICI+ Tax Regime: Portugal at the Forefront of Attracting Global Talent
The New IFICI+ Tax Regime: Portugal at the Forefront of Attracting Global Talent
The IFICI+ Tax Regime is specifically aimed at professionals who carry out activities and operate in high value-added sectors, including higher education, scientific research, advanced technology and export-oriented businesses.
Eligible candidates must meet specific criteria, namely maintaining tax residency in Portugal and obtaining income from activities recognized as economically impactful by the government.
The professions and roles covered by this scheme range from leadership positions in investment or technology centres to R&D specialists and start-up executives. This selective approach ensures that Portugal attracts talent in areas crucial to its development.
Who is the IFICI+ Scheme for?
Who is the IFICI+ Scheme for?
Currently, the following eight activities are eligible for IFICI+:
Currently, the following eight activities are eligible for IFICI+:
• General Manager or Executive Manager.
• Administrative or Commercial Manager.
• Production or Specialized Services Manager.
• Experts in physics, mathematics and engineering.
• Designer of industrial products or equipment.
• Doctor.
• University professors.
• Specialists in information and communication technology.
• A flat tax rate of 20% on income from employment or self-employment from eligible activities.
• Exemptions on foreign-source income, including dividends, property rentals and capital gains.
• A 10-year benefit period, providing financial stability and predictability for long-term residents.
By simplifying tax obligations and encouraging investment, the IFICI+ regime positions Portugal as a leader in attracting global professionals seeking a favorable tax environment.
Main Benefits of the IFICI+ Tax Regime
The IFICI+ scheme offers attractive benefits to qualified individuals, including:
Main Benefits of the IFICI+ Tax Regime
Main Benefits of the IFICI+ Tax Regime
