Who may apply

This regime is applicable to taxpayers who fulfil three essential conditions:

  1. They become tax residents in Portugal,
  2. They have not been resident for the previous five years, and
  3. They earn income in certain professional categories.

Eligible professional careers include

  • Higher education teachers and researchers integrated into the national science and technology system, as well as professionals in recognized technology and innovation centers;
  • It also includes qualified jobs and members of governing bodies in organizations benefiting from tax incentives for productive investment;
  • Highly qualified professions in the areas of finance and economics;
  • Professionals in companies with a history of investment tax support and in industrial and service companies that export significantly;
  • Qualified jobs and members of governing bodies in entities recognized by AICEP, EPE, or IAPMEI, IP, as relevant to the national economy, and
  • Research and development jobs, especially for doctoral graduates whose costs are eligible for the Research and Business Development Tax Incentive Scheme (SIFIDE), and
  • Jobs and members of governing bodies in entities certified as start-ups, under the terms of Law no. 21/2023 of 25 May.
  • Special rate of 20% applied to income from work
  • Exemption on foreign source income, except pensions
  • This special regime will be available for a period of 10 consecutive years, if taxpayers remain tax residents in Portugal and continue to earn income from eligible activities

This new regime represents a significant step in Portugal’s strategy to stimulate innovation and scientific research, attracting international talents, and strengthening the economy through a more favorable tax approach.

Tax Department

Sofia Quental | Inês Grácio | Flávia Almeida | Catarina Amaral