Moving to Portugal

IFICI eligibility checker

IFICI toolLaw as at 17 October 2026Updated 17 October 2026

IFICI is Portugal's activity-based tax incentive that replaced NHR for new arrivals. Whether you qualify depends on the work you do here and the Portuguese company you do it for. Answer up to four questions for an indicative read.

Check your indicative IFICI position

Question 1 of 4

Were you tax resident in Portugal at any time in the five years before your move?

Choosing the Regressar relief for returning residents instead also rules IFICI out.

What will your work in Portugal be?
Which best describes the Portuguese company?
What is your role?

This checker does not confirm eligibility.

What this checker tests

IFICI is narrower than NHR was: it turns on your new tax residence, the activity you perform here and the official route that supports it.

  1. Recent Portuguese tax residence

    No Portuguese tax residence in the five calendar years before your first year as a resident, and no NHR or IFICI before.

  2. Income from work in Portugal

    Employment or self-employment carried out here. A pension or investment income on its own does not qualify.

  3. Professional activity

    Research and university teaching, work in a certified startup, R&D staff, or a listed qualified profession such as engineer, IT specialist, doctor or manager.

  4. A qualifying Portuguese company

    Each route runs through a Portuguese entity: a university or research centre, a certified startup, an exporting company in an eligible sector, or a company recognised by IAPMEI or AICEP. Remote work for a company abroad has no route by itself.

Job titles, contracts, CAE codes and proof from the competent authority can change the outcome.

How to use your result

A positive result is not enough on its own to register. IFICI needs evidence linking your first year of tax residence, no Portuguese residence in the five years before, your income category, the activity you perform, its legal route and the competent authority. If you become tax resident in Portugal in 2026, the IFICI registration deadline is 15 January 2027; a later registration takes effect only from the year in which it is made, for the remaining years of the ten-year period.

For an employee, the contract, the duties actually performed, the employer and any certification decide; for the self-employed, the activity actually provided, its CAE code and how the income is declared. A job title rarely settles it.

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