IFICI for Software Engineers and Tech Workers

IFICI for tech workers is the Portuguese tax regime that applies through the highly qualified professions criteria or the certified startup route, giving qualifying engineers and ICT specialists a 20% flat rate for up to 10 years.

IFICI for tech workers applies through the highly qualified professions criteria or the certified startup route, giving qualifying software engineers, ICT specialists, and technical roles a 20% flat tax rate on Portuguese income for up to 10 years.

Read the full IFICI guide

Technical roles at qualifying Portuguese employers

Tech workers reach IFICI through two doors: a role on the highly qualified professions list at a company that meets the investment or export criteria, or employment at a Portuguese startup certified under Law 21/2023. The work itself looks the same from your side, but the assessment is different.

What matters in both cases is that the role is genuine, remunerated, and carried out in Portugal for a qualifying entity.

IFICI is defined under Article 58-A of Portugal's Tax Benefits Statute and implemented through Portaria n.º 352/2024/1. Startup certification is governed by Law 21/2023.

Which of the two routes applies to you

Most tech workers qualify under one route and not the other, and the difference usually comes down to who employs you rather than what you do.

If your employer holds no startup certification and does not meet the investment or export criteria, this is not the right route for you, and we look at the other IFICI routes together.

Why remote work for a foreign employer falls outside

, and the workable alternatives are usually a Portuguese employment relationship or a separate qualifying role.

Documents typically requested

An employment contract showing the role and genuine remuneration, employer confirmation of the qualifying activity and qualification level, evidence of the company's startup certification or its investment or export status, and your diploma or documented equivalent where the route calls for it. 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.

Tech workers: frequently asked questions

A technical role must be genuine, properly documented, and remunerated for activities performed in Portugal. This page does not constitute tax or legal advice. Speak to a qualified Portuguese tax adviser about your specific situation.

Find out which tech route fits you

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

check your IFICI eligibility first

Backend, frontend, mobile, platform, and embedded engineering roles at a qualifying Portuguese employer.

Data engineering, data science, machine learning, cloud, security, and infrastructure specialists in genuine technical positions.

Engineering management, architecture, CTO level roles, and technical product roles where the work is genuinely specialised.

Your role appears on the highly qualified professions list and your employer meets the criteria for its route, typically a recognised investment project or a qualifying share of turnover from exports. This is the route most established tech companies fall under.

You are employed by a Portuguese startup certified under Law 21/2023. The certification carries the qualifying status, so the assessment focuses on the company and the genuineness of your role rather than on the investment or export criteria that apply to the other route.

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

Establish your Portuguese address and register as a tax resident.

Check the role against the highly qualified professions list, or confirm the employer's Law 21/2023 startup certification.

File your IFICI application through the competent entity for your route, before the deadline.

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

Can I qualify without a computer science degree?

It depends on the route. On the highly qualified professions route the formal bar is set in Portaria n.º 352/2024/1: EQF Level 8, a doctorate, or EQF Level 6, a bachelor's degree, plus three years of documented professional experience. On the certified startup route the qualifying basis is the company's Law 21/2023 certification together with a genuine, remunerated role, so the assessment centres on the employer and the position. If your qualifications do not fit the highly qualified professions bar, the startup route is usually the one worth reviewing first, and we look at your documents before you rely on either.

Does working for a Portuguese tech startup automatically qualify me?

If the startup is certified under Law 21/2023 and your employment is genuine and remunerated, yes, that is the qualifying basis. What matters is the certification, so the first thing to check is whether your employer holds it. An uncertified Portuguese startup falls back on the other routes, which are assessed differently.

What if I work remotely for a foreign tech company?

That generally does not qualify. IFICI looks for a qualifying activity tied to a qualifying Portuguese entity, and remote employment for a company with no Portuguese presence usually falls outside it, which we set out in detail on our page about IFICI for remote workers. The common fixes are a Portuguese entity, a Portuguese employment relationship, or a separate qualifying role.

Do stock options and equity count as qualifying income?

IFICI applies to employment and self employment income from the qualifying activity. Equity and option outcomes are taxed on their own terms and are not what establishes eligibility, so a package that is mostly equity with minimal salary is worth reviewing carefully before you rely on it.

I am a freelance developer invoicing Portuguese clients. Does that work?

Self employment can qualify, but the activity and the client side still have to fit one of the routes. Freelance arrangements are the most fact dependent situations we see, which is why we look at your actual contracts rather than the job title. Our page on IFICI for freelancers goes into the detail.

Yes, on the highly qualified employment route the employer confirms the role, the qualification level, and the qualifying nature of the activity, by 15 March. It is worth telling your employer early, because a slow HR process in March is a common reason for a first year being lost.

* 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.