Published by AT – Autoridade Tributária e Aduaneira. 2025
Portugal has implemented the Tax Incentive for Scientific Research and Innovation (IFICI).
This scheme aims to attract talent , to promote scientific research and innovation in the country.
The application process has been made much easier and is now 100% online.
🔍 Key benefits:
– Special IRS rate of 20 % for income in categories A and B.
– IRS exemption for foreign source income (except category H).
– Benefit period of 10 consecutive years.
📋 Who can benefit:
– Tax residents in Portugal as of 1 January 2024.
– Highly qualified professionals involved in research and innovation activities.
– Companies and entities recognised by the National Science and Technology System, aicep Portugal Global, ANI | Agência Nacional de Inovação , IAPMEI, I.P. – Agência para a Competitividade e Inovação, Fundação para a Ciência e a Tecnologia (FCT) Startup Portugal.
📅 Important deadlines:
– Application for registration by 15 January of the year following tax residence.
– Communication of changes by 15 January of the following year.
🌟For more details, check out the full guide and FAQs here:
Application submission – https://lnkd.in/dVh2Njex
FAQ – Ofício Circulado n.º 20276/2025
Form – Despacho n.º 2416-A/2025, de 20/02