Welcome to Portugal’s new reality for global IT talent: the IFICI+ program.

Why Portugal?

Portugal has long attracted digital nomads and remote tech professionals with its mild climate, affordable lifestyle, and excellent infrastructure. But now, it's offering something even more compelling: a 10-year flat tax regime for qualified professionals through the IFICI+ regime ("Incentivo Fiscal à Investigação Científica e Inovação").

What is IFICI+?

IFCI+ is a tax incentive for professionals relocating to Portugal, created to attract highly skilled workers, especially in areas like programming, software engineering, and IT consulting.

The headline benefit?

• A flat 20% personal income tax (IRS) on professional income
• 10-year duration
• Full Portuguese tax exemption on (some) onshore foreign-sourced passive income (like dividends, interest, and capital gains – but not pensions)

Who Qualifies?

To benefit from IFICI+, you must:

• Become a Portuguese tax resident, after at least 5 years of non-residency
• Be highly qualified, typically work in IT or related tech sectors
• Work for or manage a company considered “relevant to the Portuguese economy”, such as a tech consultancy or software startup

How to Structure It: The Smart Way

Let’s take “Bill”:

• Bill is a software consultant for a US Company.
• He moves to Portugal and sets up a unipersonal Lda., taxed under the “transparência  fiscal” regime.
• His Lda invoices the US Company directly.

 With IFICI+, Artur ends up paying

• Social Security
• 20% IRS on Company’s profit