IFICI: The Tax Incentive That Attracts Digital Nomads and Investors to Portugal
Portugal has increasingly become a top destination for highly skilled professionals, global investors, and digital nomads. One of the key mechanisms enhancing this appeal is the IFICI — Tax Incentive for Scientific Research and Innovation, a special regime established under Article 58-A of the Portuguese Tax Benefits Statute (EBF), regulated by Ordinance No. 352/2024.
This article outlines the advantages of the IFICI clearly and strategically, especially for non-resident individuals seeking to establish residence in Portugal through the D7 or D8 visas.
1. What is the IFICI?
The IFICI offers a flat 20% personal income tax rate for 10 years to highly qualified professionals or entrepreneurs engaged in innovation or industrial sectors.
It applies to:
- Employees or independent professionals in industrial or tech-based companies;
- Activities with high export potential;
- Companies operating under the CAE codes listed in the annex of the Ordinance.
2. Who can benefit from IFICI?
This regime is ideal for:
- Digital nomads (D8 visa) with international contracts and strong technical profiles;
- Individuals with stable income seeking a better lifestyle in Portugal (D7 visa);
- Investors planning to establish companies in Portugal in the fields of innovation, technology, or export-oriented industries.
3. Key conditions
Becoming a tax resident in Portugal (more than 183 days/year or proof of habitual residence);
Creating or working for a company with an eligible CAE code;
For companies: proving significant exports or obtaining recognition from IAPMEI or AICEP;
Official registration in the regime through Portuguese tax authorities or relevant entities.
4. Benefits for D7 and D8 Visa Holders
D7: May benefit from the IFICI if income is channeled through a Portuguese company engaged in qualified activities;
D8 (Digital Nomad Visa): Ideal for remote professionals with foreign clients. By establishing a business structure in Portugal, they can qualify under this tax regime.
5. Practical application and fiscal strategy
Setting up a company in Portugal can provide a solid pathway to IFICI eligibility;
Reinforces eligibility through local job creation or investment in fixed assets;
Requires a sound legal and fiscal framework from the moment of tax residency.
6. Conclusion
The IFICI is a powerful tool for tax optimisation and intelligent integration into Portugal — particularly for high-income profiles and international projects. With the right legal guidance, you can confidently access this regime and align it with your relocation and investment goals.
If you are planning to move to Portugal under the D7 or D8 visa and want to ensure tax efficiency and legal clarity, book a private relocation strategy session:
Let’s move forward — legally, safely, and with a clear plan.
