IFICI, Portugal's incentive for scientific research and innovation
IFICI taxes qualifying employment income at a special flat rate, instead of the progressive IRS scale, for people who move to Portugal to work in an eligible activity. Answer the questions and enter your salary to see the scenario.
Answer the questions and enter your salary to see a scenario.
This is not a registration. IFICI covers specific activities and roles, and you have to register with the tax authority by the statutory deadline after becoming resident. Social Security contributions are charged in the same way.
Both figures use 2026 rates. They are scenarios, not forecasts.
Use these answers in the calculatorQuestions about this regime
Who qualifies?
People who were not resident in Portugal for the five years before moving and who work in an eligible activity — among them research, higher education, certified start-ups and highly qualified roles in qualifying companies.
How long does it last?
Ten consecutive years from the year you become resident, as long as the conditions keep being met.
Is IFICI the same as the non-habitual resident regime?
No. It replaced the NHR regime for new residents and is narrower: it is tied to the activity you carry out, not to your profession in general.
Sources for Portugal
Found something wrong?
Tell us which number and we will check it against the source.