A — Preliminary Qualification
B — Your Current Situation
C — Additional Options
You can still proceed to see which routes would apply and how income would be taxed — useful for planning ahead.
Your IFICI Route Eligibility
Routes are ordered by likelihood — green first, then assessment needed, then not eligible.
Route 1
Professors and Researchers
Teaching in higher education and scientific research, including scientific employment in entities, structures and networks dedicated to the production, dissemination and transmission of knowledge, integrated into the national science and technology system, as well as jobs and membership in governing bodies in entities recognised as technology and innovation centres, within the scope of Decree-Law No. 126-B/2021, of December 31.
Route 2
Investment-related Roles
Qualified jobs and members of corporate bodies within the scope of contractual benefits for productive investment, under the terms of Chapter II of the Investment Tax Code.
Route 3
Well-funded Companies & Export Companies
Highly qualified professions, defined in a decree by the members of the Government responsible for the areas of finance and the economy, developed in:
- Companies with significant investments, either at the start of operations or in the previous five fiscal years, that benefit or have benefited from the tax regime supporting investment, as defined in Chapter III of the Investment Tax Code; or,
- Industrial and service companies whose main activity corresponds to a CAE code defined in an order from the members of the Government responsible for the areas of finance and the economy, and which export at least 50% of their turnover, in the year of commencement of operations or in either of the two previous years.
Route 4
Roles in Entities Relevant to the National Economy
Other qualified jobs and members of governing bodies, in entities that carry out economic activities recognised by AICEP, EPE, or IAPMEI, IP, as relevant to the national economy, namely attracting productive investment and reducing regional disparities.
Route 5
Specific R&D Roles
Research and development of personnel whose costs are eligible for the purposes of the business research and development tax incentive system (SIFIDE), pursuant to subparagraph (b) of paragraph 1 of article 37 of the Investment Tax Code.
Route 6
Certified Startups (Law 21/2023)
Job positions and members of governing bodies in entities certified as startups, under the terms of Law No. 21/2023. The startup must hold official certification from the relevant Portuguese authority.
Route 7
Madeira & Azores
Jobs or other activities carried out by tax residents in the Autonomous Regions of the Azores and Madeira, under the terms to be defined by regional legislative decree. This route is not yet active — it will come into force upon publication of the relevant regional decree.
Income Tax Treatment
Select the income types you expect to receive and compare standard Portuguese rates with IFICI treatment.
Select your income streams
Select income streams above to see their tax treatment.
Have a lawyer review your case
Speak with one of our tax lawyers to discuss your eligibility and structure your move to Portugal.
Book a consultation