Regulation of the tax incentive for scientific research and innovation (IFICI)

Newsletter

6 January 2025

With the end of the regime for non-habitual residents (NHR), a tax incentive regime for scientific research and innovation (IFICI) was created with the State Budget for 2024. This is a tax incentive aimed at attracting qualified staff to boost innovation and scientific research in Portugal.

Ministerial Order 352/2024 of 23 December now regulates the IFICI, establishing:
a) The procedures for registering for this tax regime; and
b) The highly qualified professions and industrial and service activities to which this scheme applies.

Nuno Filipe Henriques

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6 January 2025