IFICI regulation · Order No. 352/2024/1

Article 11 Entry into force and effect

Artigo 11.º · Entrada em vigor e produção de efeitos

Portaria n.º 352/2024/1, de 23 de dezembro · as amended by Portaria n.º 52-A/2025/1 · regulation of Article 58-A EBF, checked 26 October 2026

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This order enters into force on the day following its publication and applies to taxpayers who become tax resident in Portuguese territory on or after 1 January 2024.

A presente portaria entra em vigor no dia seguinte ao da sua publicação e aplica-se aos sujeitos passivos que se tornem residentes fiscais em território português a partir de 1 de janeiro de 2024.

What we checked in this article

Check that the order applies to taxpayers becoming tax resident from 1 January 2024.

Moving to Portugal for a qualifying role? Article 11 sets how and when to register.

We check whether the role and the employer qualify for IFICI, prepare the registration and the employer’s documents, and model the tax saving against the normal rates. A written answer and a fixed quote within one working day.

Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

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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