{"id":15837,"date":"2024-03-20T17:38:23","date_gmt":"2024-03-20T17:38:23","guid":{"rendered":"https:\/\/www.valadascoriel.com\/?page_id=15837"},"modified":"2026-03-12T17:43:56","modified_gmt":"2026-03-12T17:43:56","slug":"novo-incentivo-fiscal-para-investigacao-cientifica-e-inovacao","status":"publish","type":"page","link":"https:\/\/www.valadascoriel.com\/pt-pt\/areas-de-pratica\/lei-de-imposto\/novo-incentivo-fiscal-para-investigacao-cientifica-e-inovacao\/","title":{"rendered":"IFICI &#8211; O Novo Incentivo Fiscal para Investiga\u00e7\u00e3o Cient\u00edfica e Inova\u00e7\u00e3o"},"content":{"rendered":"\n<div id=\"mb-block-87c6f30d-c499-48d5-87eb-1e055d10de70\" class=\"odin-group alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading has-dark-color has-text-color\" id=\"h-beneficios-fiscais-para-novos-residentes-fiscais-em-portugal\"><strong><\/strong><strong>Benef\u00edcios Fiscais para novos residentes fiscais em Portugal<\/strong> <\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row\">\n\t\n\n<div class=\"col-12 col-md-4\">\n\t\t\t\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-1e38038436bf318570c4c54282cb1e97\">Ap\u00f3s o fim do regime fiscal para residentes n\u00e3o habituais (RNH) surgiu um novo incentivo fiscal para promover <strong>a investiga\u00e7\u00e3o cient\u00edfica e a inova\u00e7\u00e3o em Portugal<\/strong>. Este regime oferece uma taxa fixa de 20% sobre os rendimentos do trabalho por conta de outrem ou por conta pr\u00f3pria em setores eleg\u00edveis e entidades benefici\u00e1rias, com isen\u00e7\u00f5es fiscais adicionais sobre determinados rendimentos de origem estrangeira.<\/p>\n\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-8\">\n\t\t\t\n\n<p>Este incentivo est\u00e1 dispon\u00edvel para <strong>pessoas singulares<\/strong>, tanto <strong>estrangeiras como portuguesas<\/strong>, que <strong>n\u00e3o tenham sido residentes fiscais em Portugal nos \u00faltimos 5 anos <\/strong>e trabalhem em setores e entidades eleg\u00edveis (conforme detalhado <strong><a href=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2026\/03\/IFICI-BROCHURE-ANNEX-A_VCA.pdf\">aqui<\/a><\/strong>).<\/p>\n\n\n\n<p>Este incentivo n\u00e3o est\u00e1 dispon\u00edvel para antigos benefici\u00e1rios do NHR ou do Programa Regressar.<\/p>\n\n\n\n<p>O incentivo \u00e9 v\u00e1lido por <strong>10 anos<\/strong>, desde que as pessoas mantenham a resid\u00eancia fiscal portuguesa e trabalhem numa atividade qualificada.<\/p>\n\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\"\/>\n\n\n\n<div id=\"mb-block-04f9274b-70dc-4240-bd8c-8795d0d36fb5\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-actividades-profissionais-elegiveis\"><strong><\/strong><strong>Atividades Profissionais e Categorias Eleg\u00edveis<\/strong><\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<ul class=\"wp-block-list\">\n<li><strong>Ensino Superior e Investiga\u00e7\u00e3o Cient\u00edfica<\/strong>: Empregos cient\u00edficos em entidades integradas no sistema nacional de ci\u00eancia e tecnologia; membros de \u00f3rg\u00e3os de gest\u00e3o em centros de tecnologia e inova\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong>Empregos Qualificados ligados ao Investimento Produtivo<\/strong>: Cargos em entidades que beneficiam de incentivos fiscais para investimento produtivo (Cap\u00edtulo II, C\u00f3digo Fiscal do Investimento).<\/li>\n\n\n\n<li><strong>Investiga\u00e7\u00e3o e Desenvolvimento (SIFIDE II)<\/strong>: Pessoal cujos custos s\u00e3o eleg\u00edveis para o sistema de incentivos fiscais \u00e0 I&amp;D.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<ul class=\"wp-block-list\">\n<li><strong>Startups certificadas<\/strong>: Membros de startups reconhecidas ao abrigo da Lei das Startups e Scaleups.<\/li>\n\n\n\n<li><strong>Atividades nas Regi\u00f5es Aut\u00f3nomas<\/strong>: Trabalho realizado por residentes fiscais nos A\u00e7ores e na Madeira, conforme definido pelo decreto legislativo regional.<\/li>\n\n\n\n<li><strong>Empregos qualificados em atividades econ\u00f3micas estrat\u00e9gicas<\/strong>: Cargos qualificados em empresas reconhecidas pela AICEP ou pelo IAPMEI como relevantes para a economia nacional<\/li>\n\n\n\n<li><strong>Profiss\u00f5es altamente qualificadas<\/strong>: Profiss\u00f5es espec\u00edficas em empresas que beneficiam do Regime Fiscal de Apoio ao Investimento ou em empresas industriais\/de servi\u00e7os que exportam \u226550% do volume de neg\u00f3cios.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\"\/>\n\n\n\n<div id=\"mb-block-c5e5b0b5-19ff-45c8-88a2-469bf2853177\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading\" id=\"h-vantagens-fiscais-do-novo-incentivo\">Principais Benef\u00edcios Fiscais <strong>do IFICI<\/strong><\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<h4 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-rendimentos-do-trabalho\"><strong>Rendimentos do Trabalho<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Taxa fixa de imposto de 20%<\/strong> sobre os rendimentos auferidos em Portugal provenientes de atividades eleg\u00edveis (em vez de taxas progressivas de 14% a 53%, incluindo a sobretaxa de solidariedade)<\/li>\n\n\n\n<li><strong>Isen\u00e7\u00e3o<\/strong> para rendimentos provenientes de emprego e trabalho independente no estrangeiro<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-rendimentos-passivos\"><strong>Rendimentos Passivos<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Isen\u00e7\u00e3o<\/strong> para dividendos, juros e royalties estrangeiros<\/li>\n\n\n\n<li><strong>Isen\u00e7\u00e3o<\/strong> para ganhos de capital estrangeiros<\/li>\n\n\n\n<li><strong>Taxa de 28% <\/strong>sobre ganhos de capital de bens m\u00f3veis portugueses<\/li>\n\n\n\n<li>Os ganhos sobre bens m\u00f3veis portugueses detidos por <strong>menos de 1 ano<\/strong> ou que excedam <strong>\u20ac86.634\/ano<\/strong> podem ser tributados a taxas progressivas (12,5% a 48%)<\/li>\n\n\n\n<li>Os ganhos de capital portugueses sobre <strong>bens im\u00f3veis<\/strong> s\u00e3o geralmente tributados a <strong>6,5% a 24%<\/strong><\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-pensoes\"><strong>Pens\u00f5es<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As pens\u00f5es portuguesas e estrangeiras s\u00e3o tributadas a <strong>taxas progressivas<\/strong> (12,5% a 48%)<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-pensoes\"><strong>Criptoativos<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Isen\u00e7\u00e3o<\/strong> se mantido por <strong>mais de 365 dias<\/strong><\/li>\n\n\n\n<li>Caso contr\u00e1rio, tributado a <strong>28%<\/strong><\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"872\" height=\"1024\" src=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-872x1024.png\" alt=\"\" class=\"wp-image-14433\" style=\"object-fit:cover;width:480px;height:780px\" srcset=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-872x1024.png 872w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-255x300.png 255w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-768x902.png 768w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-1308x1536.png 1308w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-153x180.png 153w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE.png 1313w\" sizes=\"auto, (max-width: 872px) 100vw, 872px\" \/><\/figure>\n<\/div>\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\" id=\"block-abb9d514-0af5-4d10-8f17-66d91f65b520\"\/>\n\n\n\n<div id=\"mb-block-e4b05021-e0ee-45fc-aef8-ad5a48f07981\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading\" id=\"h-eligible-professional-activities\">Processo de Candidatura e Considera\u00e7\u00f5es<\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<h5 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-validity-of-the-tax-incentive-for-scientific-research-and-innovation\"><strong><\/strong><strong><\/strong><strong>PRAZO<\/strong><\/h5>\n\n\n\n<p>Registo na Autoridade Tribut\u00e1ria: <strong>at\u00e9 15 de janeiro do ano seguinte ao registo<\/strong> da resid\u00eancia fiscal portuguesa.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h5 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-42499d855ea5668509536916978c071e\">Documenta\u00e7\u00e3o necess\u00e1ria<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Official form issued by the Tax Authority<\/li>\n\n\n\n<li>Employment contract or commercial certificate (if applicable)<\/li>\n\n\n\n<li>Scholarship contract (for researchers)<\/li>\n\n\n\n<li>Proof of academic qualifications<\/li>\n\n\n\n<li>Statement from the relevant entity confirming eligibility<\/li>\n\n\n\n<li>Other documents requested by certifying entities<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<h5 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-tax-incentives-for-scientific-research-and-innovation-and-social-security\"><strong><\/strong><strong><\/strong><strong>Considera\u00e7\u00f5es sobre a seguran\u00e7a social<\/strong><\/h5>\n\n\n\n<p>O registo na Seguran\u00e7a Social \u00e9 obrigat\u00f3rio para quem auferir rendimentos.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Os trabalhadores independentes<\/strong> est\u00e3o isentos de contribui\u00e7\u00f5es no primeiro ano<\/li>\n\n\n\n<li>Ap\u00f3s esse per\u00edodo, as contribui\u00e7\u00f5es s\u00e3o de <strong>21,4% sobre 70% dos rendimentos brutos<\/strong>, com um limite m\u00e1ximo de 12 vezes o \u00cdndice de Apoio Social (IAS)<\/li>\n<\/ul>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h5 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-tax-incentives-for-scientific-research-and-innovation-and-social-security\"><strong><\/strong><strong><\/strong><strong>Outras considera\u00e7\u00f5es importantes<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A elegibilidade requer <strong>resid\u00eancia fiscal a cada ano <\/strong>e participa\u00e7\u00e3o cont\u00ednua em atividades qualificadas<\/li>\n\n\n\n<li>Uma <strong>mudan\u00e7a de atividade \u00e9 permitida<\/strong> se a nova atividade come\u00e7ar dentro de <strong>6 meses<\/strong> ap\u00f3s o t\u00e9rmino da anterior<\/li>\n\n\n\n<li><strong>Profiss\u00f5es regulamentadas <\/strong>exigem comprova\u00e7\u00e3o de conformidade com as normas e regulamentos legais aplic\u00e1veis<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\"\/>\n\n\n\n<div id=\"mb-block-16e2d92e-3dad-4dea-a98a-eeeff5510177\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-eligible-professional-activities\"><strong><\/strong><strong>Aproveite os Benef\u00edcios Fiscais de Portugal<\/strong><\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">Portugal est\u00e1 a posicionar-se como um destino de refer\u00eancia para talentos globais, promovendo a inova\u00e7\u00e3o e o crescimento econ\u00f3mico. Se est\u00e1 a pensar mudar-se ou investir em Portugal, a nossa equipa pode orient\u00e1-lo ao longo de todo o processo.<\/p>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\"\/>\n\n\n\n<div id=\"mb-block-99b92c2a-4577-4177-b721-17b4461d9cda\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<h2 class=\"wp-block-heading has-dark-color has-text-color\" id=\"h-estamos-aqui-para-o-aconselhar-sobre-a-melhor-estrategia-fiscal-para-a-sua-proxima-decisao\">Estamos aqui para o aconselhar sobre a melhor estrat\u00e9gia fiscal para a sua pr\u00f3xima decis\u00e3o.<\/h2>\n\n\n<div class=\"odin-buttons justify-content-start\">\n\t<a href=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2026\/03\/IFICI-BROCHURE_VCA-2026.pdf\" class=\"odin-button odin-button-primary\">\n\t<span>\n\t\t<span class=\"odin-button-anchor\">Baixe a Brochura do Novo Incentivo Fiscal<\/span>\n\t<\/span>\n<\/a><\/div>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t\n<div class=\"odin-buttons inherit\">\n\t<a href=\"https:\/\/www.valadascoriel.com\/pt-pt\/sociedade\/equipa\/\" class=\"odin-button odin-button-link\">\n\t<span>\n\t\t<span class=\"odin-button-anchor\">Conhe\u00e7a a equipa<\/span>\n\t\t<span class=\"odin-icon odin-icon--font-awesome\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><!--! 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