IFICI Portugal: IAPMEI Qualified Jobs and Activities

Notice No. 4812/2025/2

Diário da República, 2nd Series, No. 36, of 20 February 2025

Economy

IAPMEI – Agency for Competitiveness and Innovation, I.P.

On 20 February 2025, IAPMEI - the Agency for Competitiveness and Innovation - published Notice No. 4812/2025/2, complementing Ordinance No. 352/2024/1 of 23 December. 

It defines the qualified jobs and the economic activities that IAPMEI recognises as relevant to the national economy under the Tax Incentive Regime for Scientific Research and Innovation (IFICI).

1. What the Notice states:

The Notice’s stated purpose is direct: "In this context, this Notice is issued, with the aim of establishing: a) The professions understood as qualified jobs, set out in Annex A to this Notice; b) The economic activities considered relevant to the national economy, set out in Annex B to this Notice, all under the terms and for the purposes of subparagraph d) of paragraph 1 of Article 58-A of the EBF."

2. Two things it does:

It approves Annex A, listing the professions treated as "qualified jobs," and Annex B, listing the economic sectors - from manufacturing to fund management - considered relevant for attracting investment and reducing regional disparities.

3. Who it covers:

Workers in these roles or sectors must hold, at minimum, level 5 of the European Qualifications Framework (or ISCED level 5). 

IAPMEI itself handles registration requests where the employing company's consolidated turnover was under €75 million in the preceding financial year.

Read the full IAPMEI’s Notice:

Summary: Establishes the qualified jobs and the economic activities recognised as relevant by IAPMEI for the application of the tax incentive regime for scientific research and innovation.

The Tax Benefits Statute, approved by Decree-Law No. 215/89, of 1 July, as worded by Law No. 82/2023, of 29 December, which approved the State Budget for 2024, and Ordinance No. 352/2024/1, of 23 December, which regulates the Tax Incentive for Scientific Research and Innovation (IFICI), provide that the Agency for Investment and Foreign Trade of Portugal, E.P.E. (AICEP) and IAPMEI — Agency for Competitiveness and Innovation, I.P. (IAPMEI) must identify a list of qualified jobs and of economic activities considered relevant to the national economy, particularly with regard to attracting productive investment and reducing regional disparities.

This tax incentive was created with the aim of equipping Portugal with mechanisms to attract qualified and specialised talent, making the country more competitive and appealing, by offering more favourable tax treatment solely to individuals, exclusively for personal income tax (IRS) purposes, while leaving untouched employers' duty to continue observing the principle of equal treatment in employment relationships, as required by labour legislation.

In this context, this Notice is issued, with the aim of establishing:

• a) The professions understood as qualified jobs, set out in Annex A to this Notice;
• b) The economic activities considered relevant to the national economy, set out in Annex B to this Notice, all under the terms and for the purposes of subparagraph d) of paragraph 1 of Article 58-A of the EBF.

The list of economic activities set out in Annex B was arrived at taking into account the strategic relevance of the corresponding sectors of activity, as well as their importance for attracting productive investment to Portugal and for reducing regional disparities, under the terms of the same subparagraph d) of paragraph 1 of Article 58-A of the EBF.

The economic sectors covered by the list in Annex B thus appear to be sectors with the capacity to drive the attraction of investment and the growth of national economic activity, for which it is necessary to attract qualified and specialised talent.

With regard to the list of qualified professions, reference was predominantly made to other similar instruments, namely the Ordinances on High Value-Added Professions for the purposes of the Non-Habitual Resident regime, with subsequent specific changes made following a critical analysis of the skills and professions considered worth encouraging and attracting to the country.

Taxable persons falling within the professional activities mentioned in Annex A and the economic sectors mentioned in Annex B must:

• a) Hold, at minimum, level 5 of the European Qualifications Framework, or level 5 of the International Standard Classification of Education (ISCED);
• b) Evidence compliance with the requirements of the other applicable legislation, in the case of regulated professions.

1 - Competent Entity

IAPMEI is the competent entity to receive and assess registration requests from individuals for obtaining IFICI under subparagraph d) of paragraph 1 of Article 58-A, where the individuals perform their duties in a legal person whose consolidated annual turnover in the immediately preceding financial year was less than €75 million.

Where, at the time of the taxable person's registration, the company in which they perform their duties does not have the preceding financial year's accounts approved, the last approved financial year shall be taken into account as the criterion.

2 - Disclosure and Registration Procedure

When submitting the registration request, taxable persons must include the elements provided for in paragraph 1 of Article 4 of Ordinance No. 352/2024/1, of 23 December, and IAPMEI is entitled to request additional documentation when it considers this necessary.

The materials and information relevant for preparing and submitting registration requests are made available on the IAPMEI website, and the registration request must be submitted through the Finance Portal.

Annex A

List of qualified jobs

1 - The qualified jobs for the purposes of the tax incentive for scientific research and innovation are those falling within the following codes of the Portuguese Classification of Professions, annexed to Resolution No. 967/2010 of the Higher Council for Statistics, of 5 May 2010, published in the Diário da República, 2nd series, No. 106, of 1 June 2010:

• 112 - General director and executive manager, of companies
• 12 - Directors of administrative and commercial services
• 13 - Directors of production and specialised services
• 14 - Directors of hospitality, catering, trade and other services
• 21 - Specialists in physical sciences, mathematics, engineering and related technical fields
• 221 - Doctors
• 231 - University and higher education teachers
• 241 - Finance and accounting specialists (except 2411)
• 25 - Information and communication technology (ICT) specialists
• 2654 - Film, theatre, television and radio directors, producers and related professionals
• 31 - Science and engineering technicians and associate professionals, intermediate level

2 - Also considered qualified jobs, for the purposes of subparagraph d) of Article 58-A of the EBF, are administrators, managers or general directors of companies.

3 - Workers falling within the professional activities referred to in paragraphs 1 and 2 must hold, at minimum, level 5 of the European Qualifications Framework or level 5 of the International Standard Classification of Education (ISCED).

4 - In the case of regulated professions, the taxable person must also evidence compliance with the requirements of the other applicable legislation.

Annex B

List of economic activities relevant to the national economy

1 - The economic activities recognised by AICEP and IAPMEI as relevant to the national economy, namely for attracting productive investment and reducing regional disparities, for the purposes of the tax incentive for scientific research and innovation, are those falling within the following codes of the Portuguese Classification of Economic Activities, Revision 3, annexed to Decree-Law No. 381/2007, as currently worded:

• a) Mining and quarrying - divisions 05 to 09;
• b) Manufacturing - divisions 10 to 33;
• c) Electricity, gas, steam, hot and cold water and air conditioning supply - division 35;
• d) Construction - division 42;
• e) Accommodation, food and beverage service activities and similar establishments - classes 5511 and 5512;
• f) Information and communication activities - divisions 58 to 63;
• g) Financial and insurance activities - classes 6420 and 6630;
• h) Consultancy, scientific, technical and similar activities - class 7010 and divisions 71 to 72;
• i) Administrative and support service activities - class 8211;
• j) Education - class 8542;
• k) Human health and social work activities - division 86 (except subclasses 86905 and 86906).

2 - For the purposes of class 6630 (fund management activities), the company carrying out this activity in Portugal must hold a valid licence issued by the Securities Market Commission (CMVM) for the exercise of collective asset management activity, or be held directly or indirectly by another entity that holds a valid fund management licence issued by the competent regulatory authority in any European Union or European Economic Area country.