Tax Resident Program
Portugal’s new IFICI+ Tax Regime reflects the country’s forward-thinking approach to attracting global talent and investment
IFICI+ Tax Regime: Portugal’s Tailored Solution for Global Talent
Portugal’s new IFICI+ Tax Regime reflects the country’s forward-thinking approach to attracting global talent and investment. Introduced as part of the 2025 fiscal reforms, this regime offers a unique opportunity for skilled professionals and entrepreneurs to benefit from a competitive tax environment while contributing to Portugal’s thriving economy.
Designed for individuals relocating to Portugal after a five-year absence, the IFICI+ regime sets itself apart by providing generous tax advantages that align with the government’s goal of fostering innovation, research, and economic growth.
Who is the IFICI+ Regime For?
The IFICI+ Tax Regime is tailored for professionals engaged in high-value activities and industries, including higher education, scientific research, advanced technology, and export-driven businesses. Eligible participants must meet specific criteria, including maintaining tax residency in Portugal and deriving income from activities recognized as economically impactful by the government.
Professions and roles covered under this regime range from leadership positions in investment or technology centers to R&D specialists and startup executives. This targeted approach ensures that Portugal attracts talent in sectors critical to its development.
Key Benefits of the IFICI+ Tax Regime
The IFICI+ regime delivers compelling advantages for qualifying individuals, including:
- A flat 20% tax rate on employment or self-employment income from eligible activities.
- Exemptions on foreign-sourced income, covering dividends, rental income, and capital gains.
- A 10-year benefit period, offering financial stability and predictability for long-term residents.
By streamlining tax obligations and encouraging investment, the IFICI+ regime positions Portugal as a leader in attracting global professionals seeking a favorable fiscal environment.
Why Portugal? Why Now?
Portugal’s reputation as a destination for international talent is reinforced by this groundbreaking tax policy. Combined with the country’s high quality of life, safety, and robust infrastructure, the IFICI+ Tax Regime makes relocating to Portugal an attractive proposition for individuals seeking professional and personal growth.