Find your route to
Portugal's 20% tax regime
Moving to Portugal for work, business, research or innovation? IFICI may provide a special 20% Portuguese income tax rate on eligible employment or self-employment income, together with favourable treatment for certain foreign-source income, for a maximum period of ten years.
Eligibility is not automatic. Your profession, qualifications, role, employer or business structure must meet one of the legally recognised IFICI routes.
Also known as the Tax Incentive for Scientific Research and Innovation,
TISRI or NHR 2.0.
A 20% tax rate for qualifying new residents
IFICI is a Portuguese personal income tax incentive aimed at attracting qualified professionals, researchers, innovators, company directors and other individuals carrying out eligible activities.
Subject to the applicable conditions: eligible Portuguese employment or self-employment income may be taxed at a special rate of 20%; certain foreign-source income may benefit from exemption in Portugal; the regime may apply for up to ten consecutive years; and the benefit depends on continuing to receive income from an eligible activity.
Pensions do not benefit from the general foreign-income exemption, and special rules apply to income connected with listed low-tax jurisdictions. Eligibility is assessed case by case — it is never automatic.
Choose your situation
I will work for a Portuguese employer
Review the profession, role, qualifications and employer.
I want to use an Employer of Record
We explain the Portuguese employment structure and how EOR can support your IFICI strategy.
I want to create a Portuguese company
Assess the company activity, export profile, role, qualifications and personal conditions.
I will work for or create a startup
Assess the certified-startup route for qualifying innovation roles or members of corporate bodies.
I work in research or higher education
Explore the dedicated teaching, research and innovation route.
I am unsure which route applies
Complete our short questionnaire or book a consultation.
The seven IFICI routes
Each route has its own individual and entity conditions. Select a route to see who it may suit.
Higher education, science and innovation
Potentially covers teaching in Portuguese higher education, scientific research, scientific employment, and qualifying research or innovation positions in recognised centres, as well as members of corporate bodies in qualifying centres.
Contractual productive investment
Potentially covers qualified employment positions and members of corporate bodies in entities benefiting from qualifying contractual tax incentives for productive investment.
Highly qualified professions
Potentially covers qualifying professionals working for companies benefiting from RFAI, or industrial and service companies with an eligible CAE and the required export level. Profession, qualifications, experience, company activity and export evidence are assessed separately.
Activities relevant to the Portuguese economy
Potentially covers qualified employment positions and members of corporate bodies in entities carrying out economic activities recognised by AICEP or IAPMEI. The responsible entity depends on the facts and the size or nature of the project.
SIFIDE research and development
Potentially covers individuals carrying out research and development whose personnel costs are eligible under SIFIDE II.
Certified startups
Potentially covers employment positions directly involved in scientific research or innovation and members of corporate bodies of certified startups. Not every startup employee qualifies — the role and activity are assessed individually.
Madeira and the Azores
Covers employment or other activities under applicable regional legislation. Residents of the autonomous regions may also rely on another national route when all requirements are met.
Consultation and
Application Packages
Clear pricing, no hidden costs. The €350 consultation fee is deducted from the application fee if you proceed.
- Eligibility review
- Route identification
- Personalised checklist
- Risks and next steps
One Person
- 75% on engagement
- 25% upon approval*
- Full application preparation
- Follow-up and support
Couple
- Separate review for each
- 75% on engagement
- 25% upon approval*
- Full application preparation
Eligibility not guaranteed
Each case is assessed individually.
Each member of a couple must independently qualify.
EOR, company, startup or job title do not automatically establish eligibility.
Final scope begins after payment and receipt of information.
*Balance payment due upon approval as defined in the engagement terms.
From uncertainty to a submitted application
Understand & select a route
Explore the seven IFICI routes or take the eligibility questionnaire to identify likely routes.
Book consultation or apply
Purchase the €350 + VAT consultation, or go straight to the application where facts are clear.
Upload documents securely
Complete the structured questionnaire and upload supporting documents to a secure repository.
Submission & follow-up
AFM prepares and submits your application, follows up on authority requests and confirms the outcome.
EOR and company pathways
Employer of Record
An EOR can employ the individual in Portugal, operate Portuguese payroll and handle employment-related compliance while invoicing the foreign business receiving the services. Individual eligibility, role eligibility and the conditions applicable to the employing entity still need to be confirmed.
Salary, employer Social Security, work accident insurance and other statutory costs are additional. IFICI application price remains separate.
Portuguese Company
For consultants with foreign clients, technology professionals, international business owners, directors and entrepreneurs establishing a genuine Portuguese operation. Incorporating a company does not, by itself, create IFICI eligibility.
Scope and price are confirmed only after the paid consultation or structured assessment.
Backed by All Finance Matters
AFM brings certified Portuguese tax and accounting expertise to every IFICI case, with the technical depth developed through TISRI.pt.
Certified expertise
Portuguese certified accountants and tax advisers with cross-border case experience.
Structured onboarding
Secure questionnaires, document checklists and a tracked application status throughout.
Honest, caveated advice
We never imply that a role, structure or payment guarantees approval — only informed, case-by-case guidance.
Take the eligibility questionnaire
Two minutes. This is a preliminary screening only — it does not produce a definitive legal conclusion.
Frequently asked questions
No. Eligibility depends on your tax residence, professional activity, qualifications, employment or corporate role, and the entity through which the activity is carried out. Purchasing a review, consultation or application service does not guarantee approval.
IFICI is the statutory name used by the Portuguese Tax Authority. TISRI (Tax Incentive for Scientific Research and Innovation) and "NHR 2.0" are terms used informally to refer to the same regime.
The fee is not refunded — it is deducted from the professional fee of the IFICI application if you proceed, subject to the service terms and a defined validity period.
No. An EOR, company, startup or job title does not automatically establish eligibility. Individual and entity conditions must still be confirmed.
The general deadline is 15 January. Late applications normally apply only from the year of submission, for the remaining portion of the ten-year period.
No — pensions are not covered by the general foreign-income exemption under IFICI.
Book your IFICI consultation for €350 + VAT
If you proceed with the full application, the €350 consultation fee is deducted from the application fee. Approval cannot be guaranteed — every case is assessed on its own facts.