IFICI Tax Advice in Portugal
An IFICI tax advisor in Portugal documents whether your work falls within an Article 58-A category and records your prior-residence history. We assess the category, your actual duties and the entity's activity together, because a job title alone does not establish eligibility.
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Who Needs IFICI Tax Support in Portugal
- You plan to become tax resident in Portugal and need your prior-residence history documented for Article 58-A.
- You work in a highly qualified occupation or for a business whose activity may fall within a Portaria n.º 352/2024/1 list.
- You have Portuguese and foreign income and need each category, source country, treaty and statutory exclusion mapped.
- You requested IFICI registration before Portaria n.º 352/2024/1 was published and need the statutory transition records prepared.
You need ordinary Portuguese income-tax compliance without an IFICI question if your work does not fall within a statutory category. A certified accountant handles that work as a separate tax engagement.
What's Included in IFICI Tax Support
You get a quote in writing before any work starts.
- Statutory-category file. A certified accountant compares your work, employer or business with the categories in Article 58-A of the Estatuto dos Benefícios Fiscais.
- Occupation and CAE file. A certified accountant compares your duties and entity activity with the highly qualified occupations and eligible industrial and service CAE codes in Portaria n.º 352/2024/1.
- Residence-history record. A specialist collects the dates and basis of your Portuguese residence history.
- Foreign-income mapping. A certified accountant separates each income category, source country, treaty and statutory exclusion before calculating the tax position.
- Transitional-request record. The submission history and evidence for an earlier registration request are gathered.
- Registration and compliance plan. The plan sets out the evidence, current registration steps and later tax-return work for the agreed scope.
What You'll Need to Provide
- Residence history
- The countries where you lived and the dates and basis of any Portuguese tax residence.
- Role and duties
- Your job title, actual responsibilities, qualifications and working arrangements.
- Employer or business
- The legal entity, activity, CAE codes and relationship through which you perform the work.
- Income map
- Portuguese and foreign employment, business, investment and other income by source country.
- Registration history
- Any IFICI request, supporting evidence, correspondence and date of submission.
- Move and tax calendar
- Your move date, employment or business start date and relevant tax-return periods.
How IFICI Eligibility and Registration Work
The certified accountant works from Article 58-A of the Estatuto dos Benefícios Fiscais and Portaria n.º 352/2024/1, confirms the current registration route and flags treaty, payroll and annual-return questions along the way.
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Portuguese residence-history record
A specialist collects the dates and basis of your current and prior Portuguese residence.
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IFICI statutory-category file
A certified accountant compares your work, employer or business with the categories in Article 58-A of the Estatuto dos Benefícios Fiscais.
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Portaria occupation and CAE file
A certified accountant compares your occupation, duties and entity activity with the lists in Portaria n.º 352/2024/1.
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Income-category and treaty mapping
A certified accountant maps Portuguese and foreign income by category, source country, treaty and statutory exclusion.
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Transitional IFICI request record
The submission history is gathered when an earlier request exists.
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Registration and annual tax plan
The current registration steps, supporting evidence and later return work for the agreed scope are confirmed.
Timing and Application Dependencies
Set case by case
The work is planned around your residence history, qualifying activity, evidence, registration status and income complexity.
What delays it
The work takes longer if residence dates are unclear, duties do not align with the job title, the entity activity needs further evidence, foreign income records are incomplete or an earlier request requires transition records.
What to prepare now
You gather your residence timeline, role description, qualifications, employer or business records, income map and any earlier IFICI correspondence before the work begins.
Eligibility, Residence and Foreign Income
Statutory category, occupation and CAE
Article 58-A of the Estatuto dos Benefícios Fiscais creates IFICI for scientific research and innovation. Portaria n.º 352/2024/1 lists highly qualified occupations and eligible industrial and service CAE codes. Eligibility depends on the statutory category, the actual duties and the entity’s activity together, because a job title alone does not establish it.
Residence history and earlier requests
The Autoridade Tributária e Aduaneira’s Ofício Circulado 20278 addresses the statutory transition for registration requested before Portaria n.º 352/2024/1 was published. Residence dates, request history and supporting evidence determine the route that applies.
Documents for annual tax work
Keep the documents that support the classification and source of each amount for your annual tax work.
Set out your IFICI position
Share your residence history, work, employer or business and income sources. The reply confirms what can be prepared for the registration and cross-border tax position.
Common questions
What is IFICI in Portugal?
Is IFICI a general tax regime for everyone moving to Portugal?
Which occupations and activities can qualify for IFICI?
Is a qualifying job title enough for IFICI?
Does prior Portuguese residence affect IFICI eligibility?
How is foreign income treated under IFICI?
What happens if I requested registration before Portaria n.º 352/2024/1?
Does IFICI settle every cross-border tax question?
What documents support an IFICI review?
How is my IFICI tax work handled?
How the Service Works
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One team for the whole case.
The same team handles all of the residence, tax, employment, business and cross-border questions.
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English or Portuguese.
English or Portuguese, whichever you are most comfortable in.
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A written quote before work starts.
You get a quote in writing before any work starts. You are told plainly if a case is outside the service.
Contact us
Your request is in
Every request is read in house. The requirements are assessed, and a reply by email sets out the appropriate next steps.
Every enquiry is read in house, and the aim is a reply within one business day.
The information on this page is checked against official sources and reviewed regularly. It is corrected when the law or official guidance changes, as the Editorial Standards describe.