Journey · Door 07 · IFICI

The IFICI journey

From your details to a registration filed before the deadline. A short path with one date that cannot move.

Apply for IFICI, $1,390 See the map

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You get: A written eligibility opinion and your IFICI registration filed
Who decides: The tax authority (Autoridade Tributária)
Deadline: 31 March of the year after the year you became tax resident
Reside fee: $1,390, in USD
Not included: The visa, the company, the accountant, degree recognition fees

Journey map

The whole path, in order

Five steps. The only date that matters is 31 March.

01Start and detailsDay 1You
02Eligibility opinionAfter your detailsReside
03SignAfter the opinionYou
04Tax-residency checkBefore filingReside
05FilingBefore 31 MarchReside

See how a case looks in your client area

Step by step

What happens at each step

Start and details

You

Day 1

What happens: You open the file and tell us who you are.
What you do: Tell us your degree, profession, employer or LDA and when you became tax resident.
What Reside does: We open the case.
Documents: Degree certificate. Details of your Portuguese employer or LDA.
What can slow it down: Unclear dates of tax residency.
In your client area: Received Your answers are on file.

Eligibility opinion

Reside

After your details

What happens: We check every requirement and deliver the result as a written PDF opinion.
What you do: Read the opinion. If the answer is no, you know before anything is filed.
What Reside does: We check tax residency, the 5-year rule, the degree (EQF level 6 or higher), the activity and the Portuguese entity. We advise on recognition of non-EU diplomas.
What can slow it down: A degree that is not yet recognised in Portugal.
In your client area: The opinion is in your documents.

Sign

You

After the opinion

What happens: You sign the engagement and any mandates in the portal.
What you do: Sign in the client area.
What Reside does: We prepare the documents.
What can slow it down: Signing late. The deadline does not move.
In your client area: Signed The documents show as signed.

Tax-residency check

Reside Authority

Before filing

What happens: We check your tax residency and update the address with the tax authority where needed.
What Reside does: We review your status and the address on record. We also review the double-taxation treaty for your foreign income.
What the authority does: The tax authority holds your residency and address record.
What can slow it down: An address that is not up to date.

Filing

Reside Authority

Before 31 March

What happens: We file the IFICI registration on the tax authority portal.
What you do: Nothing to do. We tell you when it is filed.
What Reside does: We file before the 31 March deadline and follow up for 12 months, then hand off to a certified accountant.
What the authority does: The tax authority receives the registration.
What can slow it down: A deadline missed. The regime cannot be backdated.
In your client area: Filed The filing confirmation is in your case.

Documents

What we ask for

The list is short. The degree is the document that most often needs work.

Documents for this journey
Document	What it is for	Where you get it	Format	Starts as
Degree certificate	Shows EQF level 6 or higher (bachelor's, master's or PhD).	Your university	PDF or photo	Missing
Recognition of a non-EU degree	Non-EU diplomas must be recognised in Portugal.	The Portuguese recognition body, with our advice	PDF or photo	Missing
Employer or LDA details	A qualifying Portuguese entity, certified start-up or research institution.	Your employer or your LDA	PDF or photo	Missing
Tax-residency dates	Show you became resident and were not resident in the previous 5 years.	Your own records	PDF or photo	Missing
Signed engagement and mandates	Authorises the filing.	Prepared by Reside, signed in the portal	PDF or photo	Prepared by Reside

Costs

Who you pay, and for what

One flat fee for the registration. Everything else is billed by someone else.

Reside fee

$1,390 in USD, one flat fee
Eligibility opinion and filing
Treaty review
12 months of follow-up, then hand-off to an accountant

Government and official fees

Government fees, if any: depends on your case

Third parties

Degree recognition fees, charged by the university or the authority
Accountant fees and the annual tax return, billed by the accountant

Timeline

One deadline

The authority sets the pace. Our steps take days. The date that matters is 31 March.

Year you become residentTax residency starts
The 31 March deadline is for the following year.
Before 31 MarchWe file
The registration goes in on the tax authority portal.
After filing12 months of follow-up
Then a hand-off to a certified accountant.

What comes next

After you file

Portuguese company if your employer structure runs through your own LDA.
D2 founder visa if you still need residency.
Lisbon address and mail for tax letters and a stable postal address.

Honest risks

What most often goes wrong

Missing 31 March. The regime cannot be backdated, so a missed deadline is a lost regime.
Working for a foreign employer without a Portuguese entity. IFICI needs a Portuguese entity.
A non-EU degree that is not recognised in Portugal.
Being a retiree or passive investor. IFICI is not open to them.
Having been tax resident in Portugal in the previous 5 years.
Expecting IFICI to give you residency. It does not. The visa is separate.

Glossary

Words you will see

IFICI: Portugal's tax incentive regime that replaced the NHR in 2024.
NHR: The old Non-Habitual Resident regime, closed to new applicants on 31 March 2024.
EQF level 6: The level of a bachelor's degree.
Tax residency: Where you are treated as resident for tax. IFICI needs it in Portugal.
Double-taxation treaty: An agreement between two countries to avoid taxing the same income twice.

Questions

About this journey

Can I qualify if I work for a foreign employer?

Not directly. IFICI needs a Portuguese entity. A common structure is a Portuguese LDA. We assess it case by case.

Do I need residency first?

Yes. IFICI needs Portuguese tax residency, normally after a D7, D8, D2 or Golden Visa, or as an EU national. The fee covers the registration, not the visa.

When do I apply?

By 31 March of the year after the year you became tax resident.

What happens if the opinion says no?

You know before anything is filed. The opinion is the first deliverable.

I had the old NHR. Can I switch?

No. They are separate regimes. If you were granted NHR you keep it under the old rules.

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Open door 07

Lock in the 20% rate

A written opinion, the filing and a treaty review, for one flat fee.

Apply for IFICI, $1,390