These 8 professions are covered by the tax regime for new residents.

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 decree published in the Official Gazette and cited in Notícias ao Minuto.

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 industrial and service activities covered.

The "highly qualified professions" eligible for tax incentive for scientific research and innovation are those that fall within the following codes:  

• Director-general and executive manager of companies;

• Directors of administrative and commercial services;  

• Production and specialized services directors;

• Specialists in physical sciences, mathematics, engineering, and related technical fields; 

• Industrial product or equipment designer;

• Doctors

• University and college professors;  

• 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 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 15th. In the following years, the deadline will be January 15th, applicable to those who have become residents in the previous year.

IFICI+ is a new tax regime aimed at attracting skilled workers, especially in the areas of scientific research. This regime includes a 20% income tax rate on both dependent and independent work (categories A and B).

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