Sources
Primary sources
These official sources are the starting point for checking the regime before applying it to a client fact pattern.
IFICI Tool
IFICI Eligibility Checker
IFICI is Portugal's activity-based tax incentive that replaced NHR for new arrivals. Whether you qualify depends on what you do, not just that you moved. Answer four questions for an indicative read, then confirm the real position in a Tax Position Review.
Short answer: IFICI is most likely worth exploring if you are a new Portuguese tax resident whose Portuguese-source work is in scientific research, technology, higher education, a certified startup, a recognised investment project, or a listed higher-qualified profession. Pensions are not covered, and prior Portuguese residents are generally out of scope.
Before You Answer
What This Checker Tests
IFICI eligibility is narrower than the former NHR regime. The question is not only whether you have moved to Portugal or whether your income is foreign. The regime starts with new Portuguese tax residency, then looks at the activity performed in Portugal, the type of income it produces, and the official path that can support the election.
This checker separates four practical gates: recent Portuguese tax residence, main Portuguese-source income, professional activity, and any formal connection to a certified or recognised vehicle. Those answers indicate whether IFICI is worth exploring, whether another planning route is more realistic, or whether the facts need a document review before any filing position is taken.
The checker does not decide the application. Job titles, contracts, CAE codes, startup certification, research links, and proof from the competent authority can change the answer. That is why each result routes back to a Tax Position Review before relying on IFICI in a return or application.
Four Questions
Check Your Indicative IFICI Position
This checker is indicative and general. It is not tax advice and does not create an advisor-client relationship. IFICI eligibility depends on how your activity is classified and which authority governs the path, confirmed against the law in force for your residency year. For a position you can rely on, book a Tax Position Review.
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