Verified You must apply Tax relief Tax credit

IFICI Tax Incentive (successor to Non-Habitual Resident regime)

IFICI - Incentivo Fiscal à Investigação Científica e Inovação (sucessor do RNH)

Paid by Autoridade Tributária e Aduaneira / AICEP / ANI · 🇵🇹 Portugal

Check what you're owed

What this pays

The published value, how it is calculated, and whether it is cash or a credit ceiling.

Email and a six-digit code, then €50 a year. No password to forget.

Who qualifies

Unlock

The 3 published rules this programme tests you against — age, income, residency, household and the rest.

What this pays and the eligibility rules are part of the paid plan. Checking how much you're owed stays free.

Where this comes from

O sujeito passivo que cumpra os requisitos previstos no número anterior pode ser tributado, em sede de IRS, à taxa especial de 20 % sobre os rendimentos líquidos das categorias A e B auferidos no âmbito das atividades referidas, durante um prazo de 10 anos consecutivos

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/bf_rep/Pages/EBF58A.aspx

A researcher has read this record against the official page.

Last checked against the official page on 5 October 2026

Source: info.portaldasfinancas.gov.pt

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Related reading: How to read a grant eligibility rule

Other tax relief support in Portugal

Youth IMT & Stamp Duty Exemption (First Home) Isenção de IMT e Imposto do Selo Jovem (Primeira Habitação) · Autoridade Tributária e Aduaneira ●●●● Verified Youth Personal Income Tax Relief IRS Jovem · Autoridade Tributária e Aduaneira ●●●● Verified

6 more programmes are on the paid plan, with the amount, the rules, the documents and the steps for each.

See plans Run the free check