These 8 professions are covered by the tax regime for new residents.
The IFICI+ tax regime replaces the non-habitual resident status, offering a reduced IRS rate of 20% to attract highly skilled professionals in areas such as health, technology, and innovation.
IFICI +: 8 professions covered by the new tax regime to attract qualified talent
The fiscal regime that replaces the non-habitual resident statute, IFICI+, covers 8 professions considered "highly qualified", according to the ordinance published in the Official Gazette and cited in the Notícias ao Minuto article (https://www.noticiasaominuto.com/economia/2695289/oito-profissoes-abrangidas-pelo-regime-fiscal-para-novos-residentes).
In this ordinance, the Government establishes the rules for the registration of beneficiaries in the regime, as well as the lists of highly qualified professions and of industrial and service activities covered.
The "highly qualified professions" eligible for tax incentives for scientific research and innovation are those that fit within the following codes: .
- Director-general and executive business manager;
- Directors of administrative and commercial services;
- Production and specialized services directors;
- Specialists in physical sciences, mathematics, engineering, and related techniques.
- Industrial product or equipment designer;
- Doctors
- University and higher education teachers.
- Specialists in information and communication technologies (ICT).
According to the Minister of Economy, there is a transitional regime for income earned in 2024. This regime allows residents who have obtained this status in 2024 to submit the registration request and communicate any changes by March 15, 2025.
In this first year of IFICI+ implementation, interested parties can register until March 15. In the following years, the deadline will be January 15, applicable to those who have become residents in the previous year.
The IFICI+ is a new tax regime aimed at attracting skilled workers, especially in the scientific research areas. This regime applies a 20% IRS tax rate on income from dependent and independent work (categories A and B).
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