Became tax resident in 2026? The IFICI application is due by 15 January 2027

IFICI, the tax incentive for scientific research and innovation, taxes income from eligible employment and self-employment at a special IRS rate of 20% for 10 consecutive years. It is for people who were not tax resident in Portugal in the previous five years and who work in a qualifying activity. Under Portaria 352/2024/1 (article 2) and the Tax Authority's FAQ, you must apply by 15 January of the year after you become resident; for people who became resident in 2026 that is 15 January 2027. If you apply late, the regime starts only in the year you register and runs for what is left of the 10 years: the Tax Authority's example is a 2025 resident who registers in January 2029 and gets 6 years.