IFICI for Roles Relevant to the National Economy
IFICI for roles relevant to the national economy is the eligibility route for qualified jobs at entities recognised by AICEP or IAPMEI as strategically important, giving qualifying individuals a 20% flat tax rate for up to 10 years.
For strategically recognised entities
Read the full IFICI guide
Qualified jobs at entities recognised as strategically relevant
This route covers qualified jobs and members of governing bodies at entities carrying out economic activities recognised as relevant to the national economy, particularly activities that attract productive investment or reduce regional disparities.
Recognition is formal. The employer must hold it from AICEP or IAPMEI, so the practical starting point is confirming the entity's recognised status before looking at the role itself.
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 investment-related roles route
investment-related roles route
Documents typically requested
Confirmation of the entity's AICEP or IAPMEI recognition, your employment contract or governing body appointment showing genuine remuneration, and a letter from the entity confirming that your role is a qualified job within the recognised activity. 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.
National economy route: frequently asked questions
A qualified job or governing body position must be genuine, properly documented, and remunerated for activities performed in Portugal, with the entity's recognised status 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 at entities carrying out economic activities recognised as relevant to the national economy.
Positions on the governing bodies of a recognised entity, where the role is genuine and remunerated for activities performed in Portugal.
Strategic recognition by AICEP or IAPMEI
The employer must hold formal recognition from AICEP or IAPMEI, typically for attracting productive investment or reducing regional disparities.
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.
How does a company get recognised as relevant to the national economy?
Recognition is granted by AICEP or IAPMEI, based on the economic activity the company carries out, particularly where it attracts productive investment into Portugal or helps reduce regional disparities. The company applies and the recognition is issued formally, so it is a documented status rather than a general description of the business.
How is this different from the investment-related roles route?
This route is about the entity's strategic recognition, the other is about a specific investment contract. Here the employer holds formal AICEP or IAPMEI recognition for its economic activity, while the investment-related roles route depends on an approved contract for a productive investment project and the jobs inside its scope.
AICEP and IAPMEI are the regulating entities for this route, AICEP typically for larger and export oriented entities 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.