IFICI (RNH 2.0) - Tax Incentive for Scientific Research and Innovation

Article 58.º-A of the Statute of Tax Benefits (EBF), introduced by Law No. º 82/2023, of December 29, created the Tax Incentive regime for Scientific Research and Innovation (IFICI), which includes a tax benefit at IRS headquarters that aims to attract qualified professionals to the country, encouraging research, development and innovation activities in strategic sectors of the national economy.

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This incentive is possible to:

 

• Individuals who become residents in Portugal.

• Individuals who have not been residents in Portugal in the previous five years.

• Professionals who exercise activities framed in the categories defined by Article 58.º-A of the Statute of Tax Benefits (EBF), including:

• Teaching in higher education and scientific research.

• Qualified jobs and members of corporate bodies in recognized companies*.

• Activities in certified startups.

* recognized by the Agency for Investment and Foreign Trade of Portugal, E. P. E. (AICEP, E. P. E.) or IAPMEI - Agency for Competitiveness and Innovation, I. P. (IAPMEI, I. P.).

 

Professions specificities: 

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The highly qualified professions for the purposes of tax incentive for scientific research and innovation are those that fall under the following codes of the Portuguese Classification of Professions, annexed to Resolution No.º 967/2010, of the Superior Council of Statistics, of May 5, 2010 (LINK):

• 112 - General Director and executive manager of companies;

• 12 - Directors of administrative and commercial services;

• 13 - Directors of production and specialized services (except, 1349);

• 21 - Specialists in physical sciences, mathematics, engineering and related techniques (except, 216);

• 2163.1 - Industrial product or equipment designer;

• 221 - Doctors;

• 231 - Professor of university and higher education;

• 25 - Experts in information and communication technologies (ICT).

 

And also (those referred to in paragraph º 1 of Article 8.º of the aforementioned Diploma):

• Extractive industries - divisions 05 to 09;

• Manufacturing industries - divisions 10 to 33;

• Information and communication activities - divisions 58 to 63;

• Research and development of physical and natural sciences - group 721;

• Higher education - subclass 85420;

• Human health activities - subclasses 86100 to 86904.

 

The interested party must electronically communicate to the Tax Authority, by February 15 of each year, the registration application, and its changes.

 

They can benefit under this incentive, for a period of 10 consecutive years, as follows:

 

The application of a special IRS rate of 20% on income from dependent work (category A) and professional income (category B) obtained in Portuguese territory;

 

From the exemption in IRS of income obtained abroad referring to categories A (dependent work), B (professional activities), E (capital), F (income) and G (capital increases), being, however, compulsorily included for the purposes of determining the rate to be applied to the remaining income.

 

Registration and change requests must be submitted through the finance portal (www.portaldasfinancas.gov.pt)

 

Documentation required for registration:

 

• Copy of the employment contract (when applicable).

• Updated commercial certificate for members of corporate bodies.

• Copy of the scholarship contract for scientific research activities.

• Proof of academic qualifications.

• Declaration issued by employers and contracting the services of IFICI beneficiaries with regard to the activities (b) to (e) indicated above.

• Other documents that are requested by the certifying entities.