Portugal · Order (Portaria) No. 352/2024/1 of 23 December · as amended by Order No. 52-A/2025/1

IFICI regulation in English: how to register for the “new NHR”

The order that regulates the tax incentive for scientific research and innovation (IFICI) in Article 58-A of the Tax Benefits Statute: the registration deadline, which entity checks each activity, the documents and information required, record-keeping, and the lists of highly qualified professions and qualifying activities. In English, with the official Portuguese alongside.

English, Portuguese or side by sideText in force, checked October 2026Free, no sign-up
Key dates and rules
Registration deadline15 January of the year after the year you become resident (Article 2)15 Jan
IFICI rateon qualifying Category A and B income, for 10 years (EBF Article 58-A)20%
Each activity has its own registering entity (Article 2); applications and changes are filed on the Portal das Finanças (Article 4(4)).
Sources and method

How this translation is made and checked

The Portuguese text

The consolidated text published in the Diário da República, checked line by line against the original Order and the amending Order No. 52-A/2025/1 on 26 October 2026. No later amendment was found.

The English text

Translated in the terminology of our Tax Benefits Statute translation and checked by a second tax translator for deadlines, competent entities, documents and annex codes.

What it is not

Not an official or certified translation and not tax advice. The Tax and Customs Authority publishes further guidance and the registration forms on the Portal das Finanças.

Applying the law

IFICI, registered on time

The 20% rate depends on registering by 15 January of the year after you become resident, with the right entity and the right evidence. Tell us your role and your employer, and we will check eligibility and prepare the filing.

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