IFICI for professors and researchers

IFICI for professors and researchers is the eligibility route for teaching and research roles at Portuguese academic and scientific institutions, giving qualifying individuals a 20% flat tax rate for up to 10 years.

Read the full IFICI guide

Teaching in higher education and scientific research

This route covers teaching in higher education and scientific research, including roles within entities, structures, and networks integrated into the national science and technology system, and roles in recognised technology and innovation centres, within the scope of Decree-Law No. 126-B/2021.

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

How to check if your institution qualifies

Recognition is not judged case by case. It is checked against public registries, so you can verify your own position before applying. Find your employer in one of the three lists below.

If your institution does not appear in any of these registries, this route does not apply, even when the work itself is genuinely research. In that case we look at the other IFICI routes with you.

Documents typically requested

An employment or research contract showing genuine remuneration, an institutional affiliation letter confirming your role and the institution's recognised status, and, for research-track applicants, evidence of your research activity or publication record. 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.

Professors and researchers: frequently asked questions

A teaching or research 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.

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check your IFICI eligibility first

Teaching roles at Portuguese higher education institutions, where the position is genuine and remunerated.

Research roles within entities, structures, and networks integrated into Portugal's national science and technology system.

Roles at recognised technology and innovation centres, within the scope of Decree-Law No. 126-B/2021.

Higher education institutions must be accredited by A3ES and listed by DGES. Private institutions count as long as they are accredited, so public status alone is not the deciding factor.

DGES list of higher education institutions

Research units must appear in FCT's registry of evaluated and funded R&D units. FCT is the regulating entity for the research track, so its registry is the reference point.

A centre must hold formal recognition under Decree-Law No. 126-B/2021. Recognition is granted and published by ANI, so the centre either appears on that list or it does not qualify.

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.

Can a university professor qualify for IFICI?

Yes. Teaching in higher education is one of the six IFICI eligibility routes, provided the role is at a recognised Portuguese institution and carries genuine remuneration.

Does IFICI apply to PhD researchers who are not teaching?

Yes. If the research role sits within Portugal's recognised national science and technology system, or a recognised technology and innovation centre, not only teaching positions qualify.

FCT (Fundação para a Ciência e a Tecnologia) is the competent entity for this route, and that is where the application is filed. ANI (Agência Nacional de Inovação) appears in two related but separate ways: it recognises technology and innovation centres under Decree-Law No. 126-B/2021, and it is the competent entity for the separate R&D route covering personnel whose costs are eligible under SIFIDE.

Can a postdoctoral researcher qualify for IFICI?

Yes, provided the position is a genuine, remunerated research role at a recognised institution within Portugal's science and technology system.

Does a research grant or stipend count as qualifying income, or do I need an employment contract?

This depends on how the funding is structured. IFICI requires income from a genuine employment or self-employment activity. A stipend without an underlying employment or service relationship may not qualify in the same way a salaried research contract does. This is worth confirming with a tax adviser for your specific funding structure.

How do I know if my institution qualifies as a research institution?

Recognition is checked against public registries rather than judged case by case. Higher education institutions must be accredited by A3ES and listed by DGES, research units and State Laboratories must appear in FCT's registry of evaluated and funded R&D units, and technology and innovation centres must hold recognition under Decree-Law No. 126-B/2021, which ANI grants and publishes. If your employer is not in any of those registries, the role does not qualify on this route even when the work is genuinely research.

My institution is not in any registry. Can I still apply?

Not on this route. If the institution is outside Portugal's recognised science and technology system, we look at the other IFICI routes instead, such as a qualifying employment role or a board seat at a certified startup. We confirm which route fits when we review your case.

Can I qualify if I teach at a private university or polytechnic institute?

Yes, provided the institution is recognised within Portugal's national science and technology system. Public status alone isn't the deciding factor, recognition is.

* 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.