IFICI regulation · Order No. 352/2024/1

Article 8 Industrial and service companies

Artigo 8.º · Empresas industriais e de serviços

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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1. The list of CAE codes of industrial and service companies for the purposes of Article 58-A(1)(c)(ii) of the EBF is approved in Annex II to this order, of which it forms an integral part.

1 - É aprovada no anexo ii à presente portaria, da qual faz parte integrante, a lista dos códigos da CAE das empresas industriais e de serviços, para efeitos do disposto na subalínea ii) da alínea c) do n.º 1 do artigo 58.º-A do EBF.

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2. In case of doubt as to the scope and extent of the activities on the list of CAE codes, regard must be had to the Portuguese Classification of Economic Activities (CAE), Revision 3, approved as an annex to Decree-Law No. 381/2007 of 14 November, as amended, and to the related explanatory notes.

2 - Em caso de dúvidas quanto ao âmbito e alcance das atividades constantes da lista dos códigos da CAE, deve atender-se à CAE, revisão 3, aprovada em anexo ao Decreto-Lei n.º 381/2007, de 14 de novembro, na sua redação atual, bem como às respetivas notas explicativas.

What we checked in this article

Check the reference to CAE Revision 3 and Decree-Law No. 381/2007, and whether any later CAE revision affects how the Annex II codes are read (the text of this order was not changed on this point).

Moving to Portugal for a qualifying role? Article 8 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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