Eligibility tool
Could you qualify for Portugal's IFICI regime?
IFICI eligibility under Article 58.º-A EBF isn't "is my profession on a list" - it's a combination of prior-residency history, prior-regime use, role, activity route, company CAE, and profession match. Seven short questions and we'll tell you honestly where you stand.
This is a first-screen tool, not a filing position. A clean "likely eligible" verdict still needs a contabilista's review of your supporting documents before you apply. AT can challenge claims, and a denied application means back-taxes plus interest.
Were you a Portuguese tax resident in any of the last 5 years?
IFICI is for new arrivals. Article 58.º-A EBF requires no prior PT tax residency in the 5 years before the year of application.
NHR (legacy)
Closed to new applicants
Since 2024-01-01. Existing holders keep the 10-year window.
IFICI (2024+)
Open, narrower scope
R&D / innovation / academic. ~6 of the 17 HVAA categories.
Standard
Always available
12.5%-48% progressive brackets. What everyone else uses.
Beyond the activity match
Having a qualifying CPP code isn't the only requirement. You also need:
- Qualification proof - degree, vocational diploma, or 5+ years of demonstrable experience in the field
- New PT residency - generally, you must not have been a Portuguese tax resident in the last 5 years (NHR) or 5-of-6 years (IFICI)
- Active registration - IFICI requires annual re-validation; NHR was once-and-done at registration
Full breakdown: NHR vs IFICI vs Standard · full HVAA list · how to apply for IFICI
See the tax difference
Run your numbers across all three regimes.
The TAXCLARA calculator's "Compare regimes" panel shows Standard / NHR / IFICI side-by-side for your specific income - including the qualifying-activity-share slider when only part of your income qualifies.
Open calculator →