IFICI for Well-Funded and Export Companies

IFICI for well-funded and export companies is the eligibility route for highly qualified professions at companies benefiting from investment tax incentives, or exporting at least 50% of turnover, giving qualifying individuals a 20% flat tax rate for up to 10 years.

For highly qualified professionals

Read the full IFICI guide

Highly qualified professions at investment backed or export heavy companies

This route covers highly qualified professions at two types of employer: companies with significant investments benefiting from tax incentives under Chapter III of the Investment Tax Code, and industrial or service companies whose main CAE classified activity exports at least 50% of turnover.

One point matters more than any other here: remote work does not qualify. The role must be physically performed at the qualifying Portuguese entity, so a remote arrangement with a foreign employer falls outside this route entirely.

This route is defined under Article 58-A of Portugal's Tax Benefits Statute and implemented through Portaria n.º 352/2024/1.

How this differs from the investment-related roles route

investment-related roles route

Documents typically requested

Your employment contract showing the role, the place of work in Portugal, and genuine remuneration, evidence of your qualification for the highly qualified profession claimed, and company level evidence: either confirmation of the Chapter III investment incentives or accounts and CAE classification showing exports of at least 50% of turnover. Exact documentation varies by case.

How we help you qualify and apply

Income tax treatment under IFICI

How different income types are taxed under the standard Portuguese regime versus IFICI.

Well-funded and export companies: frequently asked questions

A highly qualified role must be genuine, properly documented, remunerated, and physically performed at the qualifying Portuguese entity, with the company's investment or export position verified at company level. This page does not constitute tax or legal advice. Speak to a qualified Portuguese tax adviser about your specific situation.

Ready to check this route?

Book a free call. We will tell you within 30 minutes whether your role and your employer qualify for IFICI.

check your IFICI eligibility first

Highly qualified roles at companies whose significant investments benefit from tax incentives under Chapter III of the Investment Tax Code.

Industrial or service companies whose main CAE classified activity exports at least 50% of turnover, in the relevant reference period.

The role itself must fall within the highly qualified professions defined for IFICI, and it must be performed at the qualifying Portuguese entity.

Obtain your Portuguese tax number. We handle this in 48 hours.

Establish your Portuguese address and register as a tax resident.

Secure genuine employment, a board seat, or a research arrangement with a qualifying entity.

File your IFICI application with the competent entity for your route, the Tax Authority, FCT, AICEP, IAPMEI, ANI or Startup Portugal, by 15 January of the year after you become resident.

AT confirms your status, typically by 31 March. IFICI applies from your first year of residency.

Does my company need to already export 50% of revenue?

Yes, if you are relying on the export limb of this route. The company's main CAE classified activity must export at least 50% of turnover, and that is measured on the company's own figures rather than on your role. If the company falls short, the alternative limb is significant investments benefiting from Chapter III incentives.

No. Remote work does not qualify. The role must be physically performed at the qualifying Portuguese entity, so working from abroad or from home for a foreign employer is outside this route regardless of your profession or salary.

What professions count as highly qualified here?

The highly qualified professions are set by Portaria from the Ministry of Finance and the Ministry of Economy, and they cover roles such as engineers, ICT specialists, scientists, and senior technical and management positions requiring a formal qualification. The Tax Authority applies that list, so a role is judged against the published categories rather than on job title alone. Annex I of Portaria n.º 352/2024/1 names the profession codes, and the holder must have EQF Level 8, or EQF Level 6 plus three years of documented professional experience.

* Cryptocurrency exemption should not be assumed without individual tax advice. The sourcing and classification of crypto gains can be complex.

Indicative figures only. Actual tax treatment depends on individual circumstances, income sourcing, and applicable tax treaties. This table does not constitute tax or legal advice.