IFICI Eligible Professions 2026
By Taxpert Editorial · Last reviewed: 26 April 2026
IFICI (NHR 2.0) is open to qualifying professionals who receive AT certification for their activity. The qualifying categories are defined by Portaria 234-B/2023 and broadly cover high-value professional activities in technology, science, engineering, management, and healthcare.
Legal basis
Art. 58-A EBF; Portaria 234-B/2023 of 30 August 2023 (list of qualifying activities)
Technology and IT
- Software developers and engineers
- Data scientists and machine learning engineers
- Cybersecurity specialists
- Cloud architects and DevOps engineers
- UX/UI designers (digital product)
- Product managers (technology products)
- AI researchers and engineers
- Blockchain and Web3 developers
- Systems architects
- IT project managers and CTOs
Scientific Research
- University researchers and professors
- R&D managers in private companies
- Clinical research scientists
- Materials scientists
- Biomedical engineers
- Environmental scientists (qualifying research)
- Physics and chemistry researchers
Management and Strategy
- CEOs and C-suite executives of qualifying companies
- Directors of R&D or innovation departments
- Venture capital and private equity fund managers
- Management consultants (qualifying engagements)
- Business analysts in strategic roles
Engineering
- Civil and structural engineers
- Mechanical and aerospace engineers
- Electrical and electronic engineers
- Chemical engineers
- Renewable energy engineers
- Defence and aerospace technical specialists
Health and Life Sciences
- Physicians and surgeons in qualifying clinical roles
- Pharmaceutical researchers
- Biotech company founders and executives
- Clinical psychologists in research roles
Finance and Economics
- Economists in qualifying research roles
- Financial risk managers (qualifying institutions)
- Actuary professionals
- Investment analysts in qualifying structures
How to apply for IFICI certification
- 1. Establish Portuguese tax residency (183-day rule or habitual residence)
- 2. Register your activity with AT (abertura de atividade for Cat. B, or confirm employment for Cat. A)
- 3. Submit the IFICI application via Portal das Finanças — include a description of your qualifying activity and supporting evidence (employment contract, CV, professional certifications)
- 4. AT reviews the application and issues certification (typically 30–60 days)
- 5. On your first Modelo 3 as a Portuguese resident, declare IFICI status — the 20% rate applies from your first year of residency
Frequently asked questions
Does every tech job automatically qualify for IFICI?
Not automatically — AT must certify your specific role. However, most software engineering, data science, and similar tech roles listed in Portaria 234-B/2023 are routinely approved. The key is that the activity must genuinely involve the qualifying category, not just bear the title.
What if my job title doesn't match the list exactly?
AT evaluates the substance of the activity, not just the job title. A 'growth hacker' who genuinely performs digital product work may qualify under the tech category. Engage a TOC to prepare a strong application explaining how your role fits a qualifying category.
Can freelancers and self-employed qualify?
Yes. IFICI applies to both Category A (employment) and Category B (self-employment) income. A freelance AI consultant or independent research scientist can qualify for the 20% flat rate, provided their activity is certified by AT.
How long does the IFICI application take?
AT aims to process applications within 30–60 days. Apply before your first Modelo 3 filing as a Portuguese tax resident. Late applications may be denied or only apply prospectively.
Related
Does IFICI make sense for your income?
IFICI's 20% flat rate beats standard IRS at roughly €65k+ gross income. Use the calculator to find your exact break-even point.