IFICI for Investment-Related Roles
IFICI for investment-related roles is the eligibility route for qualified jobs and corporate body positions tied to productive investment projects under Portugal's Investment Tax Code, giving qualifying individuals a 20% flat tax rate for up to 10 years.
For investment project roles
Read the full IFICI guide
Qualified jobs and corporate body roles on productive investment projects
This route covers qualified jobs and members of corporate bodies within the scope of contractual benefits for productive investment, under Chapter II of the Investment Tax Code.
Eligibility follows the approved investment contract, so the deciding question is whether your specific role sits inside the scope of that contract. An individual assessment is needed to confirm it.
This route is defined under Article 58-A of Portugal's Tax Benefits Statute and implemented through Portaria n.ยบ 352/2024/1.
How this differs from the national economy route
Documents typically requested
A copy or confirmation of the approved investment contract and its tax benefit framework, your employment contract or corporate body appointment showing genuine remuneration, and a letter from the entity confirming that your role forms part of the project's qualified jobs. 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.
Investment-related roles: frequently asked questions
A qualified job or corporate body position must be genuine, properly documented, and remunerated for activities performed in Portugal, with the role's place inside the investment contract verified at entity level. This page does not constitute tax or legal advice. Speak to a qualified Portuguese tax adviser about your specific situation.
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check your IFICI eligibility first
Roles classified as qualified jobs within the scope of a productive investment project that holds contractual tax benefits.
Positions on the corporate bodies of the entity carrying out the productive investment project, where the role is genuine and remunerated.
The project must sit under Chapter II of the Investment Tax Code, the framework for contractual benefits for productive investment.
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.
What counts as a productive investment project?
A productive investment project is an investment that has been granted contractual tax benefits under Chapter II of the Investment Tax Code, typically because it creates qualified jobs, increases production capacity, or brings technology and export capability into Portugal. The classification comes from the approved investment contract, not from the size of the company alone.
Does my company need an existing investment contract before I apply?
Yes. This route depends on an approved contract for the productive investment project, and your role must fall within its scope. An individual assessment is needed to confirm that, because the contract defines which jobs and corporate body positions are covered.
AICEP and IAPMEI are the regulating entities for this route, AICEP for larger and export oriented investment projects and IAPMEI for small and medium sized enterprises.
* 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.