{"id":14781,"date":"2026-11-04T02:24:21","date_gmt":"2026-11-04T02:24:21","guid":{"rendered":"https:\/\/novomove.com\/ifici-own-company-portugal\/"},"modified":"2026-11-04T02:24:21","modified_gmt":"2026-11-04T02:24:21","slug":"ifici-own-company-portugal","status":"publish","type":"post","link":"https:\/\/novomove.com\/pt\/ifici-own-company-portugal\/","title":{"rendered":"IFICI com a sua pr\u00f3pria empresa: como os fundadores obt\u00eam a taxa de 20% em Portugal"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">&#8220;I&#8217;m setting up my own company in Portugal. Does a one-person company even count for IFICI?&#8221; <strong>Yes, it can.<\/strong> Portugal&#8217;s tax authority says the sole owner-manager of a single-member company is eligible, and that route has <strong>no export test and no degree requirement<\/strong>.<sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The catch is everything around it.<\/strong> Your company&#8217;s main activity has to be on an official list, you have to pay yourself a salary as its manager, and you have to file by <strong>15 January<\/strong> of the year after you become resident. Get the activity code wrong at incorporation and the door can close before you&#8217;ve even moved.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here&#8217;s how the route works, whether you&#8217;re an EU citizen or moving on a D2, D7 or D8, what to check before you form the company, and in what order to do it.<\/p>\n\n\n\n<div class=\"nm-sum\">\n<style>\n.nm-sum,.nm-flow,.nm-qs,.nm-dep,.nm-cost,.nm-stg{font-family:inherit;margin:34px 0 38px;}\n.nm-sum{background:#FFFBF0;border:1px solid #F2E6BE;border-left:5px solid #F5C518;border-radius:0 18px 18px 0;padding:24px 28px;}\n.nm-k{font-size:12.5px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:#8a6d00;margin:0 0 14px;}\n.nm-sum ul,.nm-qs ol{margin:0;padding:0;list-style:none;}\n.nm-sum li{position:relative;padding-left:26px;margin:0 0 11px;font-size:16.5px;line-height:1.55;color:#1B2A4A;}\n.nm-sum li:last-child{margin-bottom:0;}\n.nm-sum li:before{content:\"\";position:absolute;left:4px;top:9px;width:8px;height:8px;border-radius:50%;background:#F5C518;}\n.nm-flow{position:relative;padding-left:4px;}\n.nm-fs{display:grid;grid-template-columns:44px 1fr;gap:0 18px;position:relative;padding-bottom:26px;}\n.nm-fs:last-child{padding-bottom:0;}\n.nm-fs:not(:last-child):after{content:\"\";position:absolute;left:21px;top:46px;bottom:4px;width:2px;background:#E3E7EF;}\n.nm-fn{width:44px;height:44px;border-radius:50%;background:#1B2A4A;color:#F5C518;font-weight:700;font-size:18px;display:flex;align-items:center;justify-content:center;}\n.nm-ft{font-size:17.5px;font-weight:700;color:#1B2A4A;margin:9px 0 5px;line-height:1.35;}\n.nm-fd{font-size:16px;line-height:1.6;color:#3d4c6b;margin:0 0 9px;}\n.nm-chip{display:inline-block;font-size:13.5px;font-weight:600;padding:5px 12px;border-radius:999px;background:#F4F6FA;border:1px solid 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0 12px;}\n.nm-dc.y .w{color:#F5C518;}\n.nm-dc p{font-size:15.5px;line-height:1.55;margin:0;color:#3d4c6b;}\n.nm-dc.y p{color:rgba(255,255,255,.85);}\n.nm-cost{border:1px solid #E3E7EF;border-radius:18px;overflow:hidden;}\n.nm-cost .nm-ch{background:#1B2A4A;color:#fff;padding:18px 24px;font-weight:700;font-size:17px;}\n.nm-cost .nm-ch span{color:#F5C518;}\n.nm-cg{display:grid;grid-template-columns:repeat(4,1fr);}\n.nm-ci{padding:20px 22px;border-right:1px solid #E3E7EF;}\n.nm-ci:last-child{border-right:0;}\n.nm-ci .v{font-size:24px;font-weight:700;color:#1B2A4A;line-height:1.2;}\n.nm-ci .l{font-size:14px;line-height:1.45;color:#5a6b8c;margin-top:6px;}\n.nm-stg{display:grid;grid-template-columns:repeat(5,1fr);gap:10px;counter-reset:s;}\n.nm-sg{background:#F4F6FA;border:1px solid #E3E7EF;border-radius:14px;padding:16px 14px;position:relative;}\n.nm-sg:before{counter-increment:s;content:counter(s);display:flex;width:30px;height:30px;border-radius:50%;background:#F5C518;color:#1B2A4A;font-weight:700;align-items:center;justify-content:center;margin-bottom:10px;}\n.nm-sg b{display:block;font-size:15.5px;color:#1B2A4A;line-height:1.35;margin-bottom:4px;}\n.nm-sg small{font-size:13.5px;line-height:1.45;color:#5a6b8c;display:block;}\n.nm-stg-note{grid-column:1\/-1;font-size:14.5px;color:#5a6b8c;margin-top:4px;}\n.nm-flow p,.nm-qs p,.nm-sum p,.nm-dc p,.nm-cost p{margin-top:0!important;}\n.nm-flow .nm-ft{margin:9px 0 4px!important;}\n.nm-flow .nm-fd{margin:0 0 8px!important;}\n.entry-content ul.wp-block-list,.entry-content ol.wp-block-list{margin:6px 0 26px;padding-left:22px;}\n.entry-content ul.wp-block-list li,.entry-content ol.wp-block-list li{font-size:17px;line-height:1.6;margin:0 0 10px;padding-left:4px;}\n.entry-content ul.wp-block-list li::marker{color:#F5C518;}\n@media(max-width:820px){.nm-dep,.nm-cg{grid-template-columns:1fr 1fr!important;}.nm-stg{grid-template-columns:1fr!important;}.nm-ci:nth-child(2){border-right:0;}.nm-ci:nth-child(-n+2){border-bottom:1px solid #E3E7EF;}}\n@media(max-width:560px){.nm-dep,.nm-cg{grid-template-columns:1fr!important;}.nm-ci{border-right:0!important;border-bottom:1px solid #E3E7EF;}.nm-ci:last-child{border-bottom:0;}.nm-sum,.nm-qs{padding:20px;}}\n<\/style>\n<p class=\"nm-k\">The short version<\/p>\n<ul>\n<li>A <strong>one-person Lda can qualify for IFICI<\/strong>: you&#8217;re its paid manager (gerente) and its main activity is on the official list. EU citizens and D2, D7 or D8 holders all can.<\/li>\n<li>That route has <strong>no export test and no degree requirement<\/strong>. A level 5 post-secondary qualification is enough.<\/li>\n<li><strong>Management consultancy and training aren&#8217;t on the list.<\/strong> Software, IT, engineering and R&amp;D are.<\/li>\n<li><strong>Only your salary gets the 20%.<\/strong> Dividends from your own company don&#8217;t.<\/li>\n<li>File by <strong>15 January<\/strong> of the year after you become resident. Late filing loses years.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">For what IFICI is and who else qualifies, read our <a href=\"\/ifici-portugal\/\">guide to IFICI<\/a> first. This post covers the founder&#8217;s route only.<\/p>\n\n\n\n<style>\n.nm-toc{font-family:inherit;margin:30px 0 8px;border:1px solid #E3E7EF;border-left:4px solid #1B2A4A;border-radius:16px;background:#fff;}\n.nm-toc summary{list-style:none;cursor:pointer;display:flex;align-items:center;justify-content:space-between;gap:12px;padding:16px 22px;font-weight:700;font-size:16.5px;color:#1B2A4A;}\n.nm-toc summary::-webkit-details-marker{display:none;}\n.nm-toc summary small{font-weight:600;font-size:13.5px;color:#5a6b8c;margin:0 auto 0 4px;}\n.nm-toc summary::after{content:\"\";width:9px;height:9px;border-right:2px solid #1B2A4A;border-bottom:2px solid #1B2A4A;transform:rotate(45deg);margin:-4px 4px 0 0;transition:transform .2s;flex:none;}\n.nm-toc[open] summary::after{transform:rotate(-135deg);margin-top:4px;}\n.nm-toc:not([open]) ol{display:none !important;}\n.nm-toc ol{margin:0 !important;padding:16px 22px 8px 44px !important;columns:2;column-gap:36px;border-top:1px solid #E3E7EF;}\n.nm-toc li{break-inside:avoid;margin:0 0 10px !important;font-size:15px;line-height:1.45;color:#5a6b8c;}\n.nm-toc li::marker{color:#C9A10C;font-weight:700;}\n.nm-toc a{color:#1B2A4A;text-decoration:none;}\n.nm-toc a:hover{text-decoration:underline;text-underline-offset:3px;}\n.entry-content h2[id]{scroll-margin-top:110px;}\n@media(max-width:820px){.nm-toc ol{columns:1;}}\n<\/style>\n<details class=\"nm-toc\">\n<summary>In this guide<small>10 sections<\/small><\/summary>\n<ol><li><a href=\"#can-you-get-ifici-with-your-own-company\">Can you get IFICI with your own company?<\/a><\/li><li><a href=\"#which-ifici-route-fits-a-founder\">Which IFICI route fits a founder?<\/a><\/li><li><a href=\"#does-your-visa-or-nationality-change-anything\">Does your visa or nationality change anything?<\/a><\/li><li><a href=\"#is-your-company-s-activity-on-the-ifici-list\">Is your company&#039;s activity on the IFICI list?<\/a><\/li><li><a href=\"#what-income-actually-gets-the-20\">What income actually gets the 20%?<\/a><\/li><li><a href=\"#in-what-order-should-you-do-this\">In what order should you do this?<\/a><\/li><li><a href=\"#when-does-the-ifici-clock-start-and-when-do-you-file\">When does the IFICI clock start, and when do you file?<\/a><\/li><li><a href=\"#moving-in-2026-is-it-too-late-for-ifici\">Moving in 2026: is it too late for IFICI?<\/a><\/li><li><a href=\"#is-ifici-worth-it-for-a-founder\">Is IFICI worth it for a founder?<\/a><\/li><li><a href=\"#how-do-you-find-out-if-your-company-qualifies\">How do you find out if your company qualifies?<\/a><\/li><\/ol>\n<\/details>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"can-you-get-ifici-with-your-own-company\" class=\"wp-block-heading\">Can you get IFICI with your own company?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yes, through the recognised-activity route: you&#8217;re the paid manager of your own Portuguese company, and its activity is on the official list.<\/strong> You don&#8217;t need an employer, and a single-member company counts.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A few terms you&#8217;ll meet:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lda:<\/strong> a Portuguese private limited company. A <strong>sociedade unipessoal<\/strong> is one with a single owner.<\/li>\n\n\n\n<li><strong>Gerente:<\/strong> the company&#8217;s legally appointed manager. Your appointment shows on the <strong>certid\u00e3o permanente<\/strong>, the company&#8217;s online registry certificate.<\/li>\n\n\n\n<li><strong>IAPMEI:<\/strong> the state&#8217;s small-business agency. It checks this route for companies like yours.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"some-advisers-say-a-one-person-company-can-t-use-ifici\" class=\"wp-block-heading\">&#8220;Some advisers say a one-person company can&#8217;t use IFICI.&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The tax authority says it can.<\/strong> Owning shares on its own doesn&#8217;t qualify you, but the sole owner-manager of a single-member company is eligible as a member of its corporate body.<sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"do-i-need-a-degree\" class=\"wp-block-heading\">&#8220;Do I need a degree?&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong> This route asks for a post-secondary qualification at level 5 of the European framework, which sits below a degree.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup> <strong>Keep the certificate<\/strong>, because IAPMEI checks it.<\/p>\n\n\n\n<h3 id=\"my-company-is-brand-new-is-that-a-problem\" class=\"wp-block-heading\">&#8220;My company is brand new. Is that a problem?&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong> IAPMEI checks this route for new companies with no annual accounts yet.<sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Four gates apply on every route, whoever you are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>You haven&#8217;t been a Portuguese tax resident<\/strong> in any of the previous five years.<\/li>\n\n\n\n<li><strong>You&#8217;ve never had NHR<\/strong>, the regime IFICI replaced, and never used Programa Regressar, the scheme for returning emigrants.<\/li>\n\n\n\n<li><strong>You can use IFICI once<\/strong> in your life.<\/li>\n\n\n\n<li><strong>The ten years count from the year you become resident<\/strong>, not from the year you file.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"which-ifici-route-fits-a-founder\" class=\"wp-block-heading\">Which IFICI route fits a founder?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For most founders it&#8217;s the recognised-activity route, as the paid manager of your own company in a listed activity.<\/strong> The startup route is the fallback when your activity isn&#8217;t listed, the exporter route is the hard one, and freelancing on green receipts has no route at all.<\/p>\n\n\n\n<div class=\"nm-acc\" role=\"figure\" aria-label=\"The three IFICI routes open to a founder\">\n<style>\n.nm-acc{margin:28px 0;font-family:inherit;}\n.nm-acc .nm-acc-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;}\n.nm-acc .nm-acc-card{background:#F4F6FA;border:1px solid #E3E7EF;border-radius:16px;padding:20px 20px 18px;}\n.nm-acc .nm-acc-card.nm-acc-both{background:#1B2A4A;border-color:#1B2A4A;color:#fff;}\n.nm-acc .nm-acc-tag{display:inline-block;font-size:12px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;padding:5px 11px;border-radius:999px;background:#E3E7EF;color:#1B2A4A;margin:0 0 12px;}\n.nm-acc .nm-acc-both .nm-acc-tag{background:#F5C518;color:#1B2A4A;}\n.nm-acc h4{font-size:19px;line-height:1.3;margin:0 0 6px;color:#1B2A4A;font-family:inherit;}\n.nm-acc .nm-acc-both h4{color:#fff;}\n.nm-acc .nm-acc-holds{font-size:15px;line-height:1.5;margin:0 0 12px;color:#5a6b8c;}\n.nm-acc .nm-acc-both .nm-acc-holds{color:rgba(255,255,255,.8);}\n.nm-acc ul{list-style:none;margin:0;padding:0;}\n.nm-acc li{font-size:15px;line-height:1.5;margin:0 0 7px;padding-left:26px;position:relative;color:#1B2A4A;}\n.nm-acc .nm-acc-both li{color:#fff;}\n.nm-acc li:before{position:absolute;left:0;top:0;font-weight:700;}\n.nm-acc li.y:before{content:\"\u2713\";color:#00B67A;}\n.nm-acc li.n:before{content:\"\u2715\";color:#C0392B;}\n.nm-acc .nm-acc-both li.y:before{color:#F5C518;}\n.nm-acc .nm-acc-flow{display:flex;flex-wrap:wrap;align-items:center;gap:8px;margin:18px 0 0;padding:16px 18px;border:1px dashed #C9D0DC;border-radius:14px;font-size:14.5px;line-height:1.4;color:#1B2A4A;}\n.nm-acc .nm-acc-step{background:#fff;border:1px solid #E3E7EF;border-radius:10px;padding:7px 11px;}\n.nm-acc .nm-acc-arrow{color:#F5C518;font-weight:700;}\n.nm-acc .nm-acc-cap{font-size:13.5px;color:#5a6b8c;margin:10px 0 0;}\n@media(max-width:820px){.nm-acc .nm-acc-grid{grid-template-columns:1fr!important;}}\n<\/style>\n<div class=\"nm-acc-grid\">\n<div class=\"nm-acc-card nm-acc-both\">\n<span class=\"nm-acc-tag\">Most founders<\/span>\n<h4>Recognised activity<\/h4>\n<p class=\"nm-acc-holds\">You&#8217;re the paid gerente of your own company.<\/p>\n<ul>\n<li class=\"y\">Single-member company counts<\/li>\n<li class=\"y\">No export test<\/li>\n<li class=\"y\">Level 5 qualification, not a degree<\/li>\n<\/ul>\n<\/div>\n<div class=\"nm-acc-card\">\n<span class=\"nm-acc-tag\">The fallback<\/span>\n<h4>Certified startup<\/h4>\n<p class=\"nm-acc-holds\">Your company is certified by Startup Portugal.<\/p>\n<ul>\n<li class=\"y\">Doesn&#8217;t depend on the activity list<\/li>\n<li class=\"y\">Certified online in 5 to 30 working days<\/li>\n<li class=\"n\">Needs an innovation test or prior declaration<\/li>\n<\/ul>\n<\/div>\n<div class=\"nm-acc-card\">\n<span class=\"nm-acc-tag\">The hard one<\/span>\n<h4>Exporting company<\/h4>\n<p class=\"nm-acc-holds\">Your job is on the highly qualified list.<\/p>\n<ul>\n<li class=\"n\">50% of turnover from exports<\/li>\n<li class=\"n\">Doctorate, or degree plus 3 years<\/li>\n<li class=\"n\">Narrower activity list<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p class=\"nm-acc-cap\">Freelancing on green receipts has no route: these need an employment contract or a corporate appointment.<\/p>\n<\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Recognised activity:<\/strong> you&#8217;re the paid gerente, your company&#8217;s main activity is on the list, and IAPMEI checks it. <strong>No export test.<\/strong><sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/li>\n\n\n\n<li><strong>Certified startup:<\/strong> your company is certified as a startup by Startup Portugal, which needs an innovation test or a prior declaration from them. It doesn&#8217;t depend on the activity list.<sup class=\"nm-fnref\"><a href=\"#source-5\">[5]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-6\">[6]<\/a><\/sup><\/li>\n\n\n\n<li><strong>Exporting company:<\/strong> your own job is on a list of highly qualified occupations, and the company exports at least 50% of its turnover. It also needs a doctorate, or a degree plus three years&#8217; experience.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/li>\n\n\n\n<li><strong>Freelancer on green receipts:<\/strong> these routes need an employment contract or a corporate appointment, and a services contract doesn&#8217;t count.<sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup> A sole trader can&#8217;t be certified as a startup either.<sup class=\"nm-fnref\"><a href=\"#source-5\">[5]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"does-your-visa-or-nationality-change-anything\" class=\"wp-block-heading\">Does your visa or nationality change anything?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Not the IFICI rules, which are the same for everyone.<\/strong> What changes is how your own company sits with your right to live here, and that&#8217;s a separate check from the tax one.<\/p>\n\n\n\n<div class=\"nm-dep\">\n<div class=\"nm-dc y\"><p class=\"w\">EU citizens<\/p><h4>No visa needed<\/h4><p>You register your residence at the town hall. The company route works exactly as in this post.<\/p><\/div>\n<div class=\"nm-dc\"><p class=\"w\">D2<\/p><h4>The company is your visa<\/h4><p>Your business plan and the company&#8217;s registered activity have to tell the same story.<\/p><\/div>\n<div class=\"nm-dc\"><p class=\"w\">D8<\/p><h4>Keep your work abroad<\/h4><p>Keep your foreign clients or employer, and meet the income test with your salary and other income.<\/p><\/div>\n<div class=\"nm-dc\"><p class=\"w\">D7<\/p><h4>Keep your passive income<\/h4><p>Your gerente salary is work income, so your passive income must clear the D7 threshold on its own.<\/p><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">More on each: <a href=\"\/portugal-crue-support\/\">registering as an EU citizen<\/a>, the <a href=\"\/portugal-d2-visa\/\">D2<\/a>, the <a href=\"\/portugal-d8-digital-nomad-visa\/\">D8<\/a> and the <a href=\"\/portugal-d7-visa-assistance\/\">D7<\/a>.<\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"is-your-company-s-activity-on-the-ifici-list\" class=\"wp-block-heading\">Is your company&#8217;s activity on the IFICI list?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Check it before you incorporate.<\/strong> Your company&#8217;s main activity code has to be on the list IAPMEI and AICEP published, and <strong>management consultancy and training aren&#8217;t on it<\/strong>.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Every Portuguese company registers a <strong>CAE code<\/strong>, a number that says what the business does. The list covers, in plain names:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Software, IT services, publishing, film, broadcasting and telecoms.<\/strong><\/li>\n\n\n\n<li><strong>Architecture, engineering, technical testing, and scientific research and development.<\/strong><\/li>\n\n\n\n<li><strong>Mining and manufacturing.<\/strong><\/li>\n\n\n\n<li><strong>Energy supply and civil engineering.<\/strong><\/li>\n\n\n\n<li><strong>Hotels and similar accommodation.<\/strong><\/li>\n\n\n\n<li><strong>Head-office activities, two finance codes, and combined office administration.<\/strong><\/li>\n\n\n\n<li><strong>Higher education and most human health activities.<\/strong><\/li>\n\n\n\n<li><strong>Any activity inside a project the state has classed as of national interest.<\/strong><sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<h3 id=\"i-m-a-consultant-is-my-business-on-the-list\" class=\"wp-block-heading\">&#8220;I&#8217;m a consultant. Is my business on the list?&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>It depends on the kind.<\/strong> IT consultancy and software are on it. <strong>Management consultancy isn&#8217;t<\/strong>, and neither is training.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From recent files we analysed: a US consultant forming a one-person Lda in 2026 chose management consultancy and training as the company&#8217;s activities. <strong>Our partner accountant&#8217;s company report found IFICI didn&#8217;t fit the business as planned<\/strong>, with startup certification as the possible alternative.<\/p>\n\n\n\n<div class=\"nm-qs\">\n<p class=\"nm-k\">Check before you form the company<\/p>\n<ol>\n<li><span>\u2713<\/span>Your company&#8217;s main activity code is on the IFICI list.<\/li>\n<li><span>\u2713<\/span>It isn&#8217;t management consultancy or training.<\/li>\n<li><span>\u2713<\/span>Anything else the company does is registered as secondary.<\/li>\n<li><span>\u2713<\/span>Your code maps onto the list, which uses the older code version.<\/li>\n<li><span>\u2713<\/span>You&#8217;ll be appointed gerente and paid through payroll.<\/li>\n<li><span>\u2713<\/span>You have a level 5 qualification certificate to show IAPMEI.<\/li>\n<\/ol>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"573\" src=\"\/wp-content\/uploads\/2026\/11\/ifici-d2-founder-mid-1024x573.jpg\" alt=\"A notebook, pen, espresso and calculator on a caf\u00e9 table above the Douro river and the Dom Lu\u00eds bridge in Porto\" class=\"wp-image-14780\" srcset=\"https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-d2-founder-mid-1024x573.jpg 1024w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-d2-founder-mid-300x168.jpg 300w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-d2-founder-mid-768x430.jpg 768w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-d2-founder-mid-1536x859.jpg 1536w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-d2-founder-mid-18x10.jpg 18w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/11\/ifici-d2-founder-mid.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Illustrative image.<\/figcaption><\/figure>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"what-income-actually-gets-the-20\" class=\"wp-block-heading\">What income actually gets the 20%?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Only the salary your company pays you as gerente.<\/strong> Dividends from your own Portuguese company get no IFICI treatment, so a founder who takes profit only as dividends gives IFICI nothing to work on.<sup class=\"nm-fnref\"><a href=\"#source-7\">[7]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/p>\n\n\n\n<div class=\"nm-dep\">\n<div class=\"nm-dc y\"><p class=\"w\">Gets the 20%<\/p><h4>Your gerente salary<\/h4><p>Paid through payroll for a real management job. It&#8217;s employment income, and IFICI taxes it at a flat 20%.<\/p><\/div>\n<div class=\"nm-dc\"><p class=\"w\">Gets nothing from IFICI<\/p><h4>Dividends from your own company<\/h4><p>Taxed under Portugal&#8217;s normal rules for investment income. A year with no salary is a year with no benefit.<\/p><\/div>\n<\/div>\n\n\n\n<h3 id=\"do-i-have-to-pay-myself-a-salary\" class=\"wp-block-heading\">&#8220;Do I have to pay myself a salary?&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yes, if you want anything taxed at 20%.<\/strong> Each year&#8217;s benefit needs qualifying income in that year. The law sets no minimum salary, so <strong>pay a sensible wage for a real management job, through payroll.<\/strong><sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"how-much-is-the-20-worth-on-my-salary\" class=\"wp-block-heading\">&#8220;How much is the 20% worth on my salary?&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>It depends on the size of the salary.<\/strong> At lower pay, Portugal&#8217;s normal scale averages less than 20%; the switch comes at about <strong>\u20ac32,500<\/strong>.<\/p>\n\n\n\n<div class=\"nm-bars\" role=\"figure\" aria-label=\"Income tax on a gerente salary, normal scale against IFICI, 2026\">\n<style>\n.nm-bars{font-family:inherit;margin:34px 0 38px;}\n.nm-bars .nm-bc{border:1px solid #E3E7EF;border-radius:18px;padding:22px 24px;background:#fff;}\n.nm-bars .nm-k{font-size:12.5px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:#5a6b8c;margin:0 0 16px!important;}\n.nm-bars .nm-br{display:grid;grid-template-columns:150px 1fr 84px;align-items:center;gap:10px;margin:0 0 12px;font-size:15px;color:#1B2A4A;}\n.nm-bars .nm-bt{height:22px;background:#F4F6FA;border-radius:6px;overflow:hidden;}\n.nm-bars .nm-bt i{display:block;height:100%;background:#1B2A4A;border-radius:6px;}\n.nm-bars .nm-bt i.g{background:#F5C518;}\n.nm-bars .nm-bv{font-weight:700;text-align:right;}\n.nm-bars .nm-bcap{font-size:13.5px;color:#5a6b8c;margin:12px 0 0!important;}\n@media(max-width:820px){.nm-bars .nm-br{grid-template-columns:110px 1fr 64px;font-size:14px;}}\n<\/style>\n<div class=\"nm-bc\">\n<p class=\"nm-k\">Income tax on your salary, 2026<\/p>\n<div class=\"nm-br\"><span>\u20ac30,000 salary, normal<\/span><span class=\"nm-bt\"><i style=\"width:20.6%\"><\/i><\/span><span class=\"nm-bv\">\u20ac4,811<\/span><\/div>\n<div class=\"nm-br\"><span>\u20ac30,000 salary, IFICI<\/span><span class=\"nm-bt\"><i class=\"g\" style=\"width:21.8%\"><\/i><\/span><span class=\"nm-bv\">\u20ac5,083<\/span><\/div>\n<div class=\"nm-br\"><span>\u20ac50,000 salary, normal<\/span><span class=\"nm-bt\"><i style=\"width:49.1%\"><\/i><\/span><span class=\"nm-bv\">\u20ac11,436<\/span><\/div>\n<div class=\"nm-br\"><span>\u20ac50,000 salary, IFICI<\/span><span class=\"nm-bt\"><i class=\"g\" style=\"width:38.2%\"><\/i><\/span><span class=\"nm-bv\">\u20ac8,900<\/span><\/div>\n<div class=\"nm-br\"><span>\u20ac80,000 salary, normal<\/span><span class=\"nm-bt\"><i style=\"width:100.0%\"><\/i><\/span><span class=\"nm-bv\">\u20ac23,313<\/span><\/div>\n<div class=\"nm-br\"><span>\u20ac80,000 salary, IFICI<\/span><span class=\"nm-bt\"><i class=\"g\" style=\"width:61.1%\"><\/i><\/span><span class=\"nm-bv\">\u20ac14,240<\/span><\/div>\n<p class=\"nm-bcap\">Navy: Portugal&#8217;s normal scale. Gold: IFICI&#8217;s 20%. From our income tax calculator, treating your pay as a salary, mainland rates in force, before deductions from the tax. Below about \u20ac32,500 the normal scale costs less.<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Try your own numbers in our <a href=\"\/portugal-income-tax-calculator\/\">income tax calculator<\/a>, and see what a salary costs your company next to dividends in the <a href=\"\/portugal-salary-vs-dividends-calculator\/\">salary vs dividends calculator<\/a>.<\/p>\n\n\n\n<h3 id=\"so-what-s-the-bigger-prize\" class=\"wp-block-heading\">&#8220;So what&#8217;s the bigger prize?&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For some founders, it&#8217;s the foreign-income exemption.<\/strong> With IFICI, your foreign employment, business, investment, rental and capital-gains income is exempt in Portugal, though it still counts when the rate on your other income is set.<sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Foreign pensions aren&#8217;t covered.<\/strong><\/li>\n\n\n\n<li><strong>Income from blacklisted tax havens is taxed at 35%.<\/strong><sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you keep investments abroad, <strong>that exemption can be worth more than the 20% on a modest salary.<\/strong><\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"in-what-order-should-you-do-this\" class=\"wp-block-heading\">In what order should you do this?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Company, codes and your appointment come first, then your residence and the move, and the IFICI filing comes last<\/strong>, by 15 January of the year after you become resident.<\/p>\n\n\n\n<div class=\"nm-flow\" role=\"list\" aria-label=\"The order of steps for a founder who wants IFICI\">\n<div class=\"nm-fs\" role=\"listitem\"><div class=\"nm-fn\">1<\/div><div><p class=\"nm-ft\">Get your NIF<\/p><p class=\"nm-fd\">The Portuguese tax number everything else hangs off.<\/p><span class=\"nm-chip\">Before anything<\/span><\/div><\/div>\n<div class=\"nm-fs\" role=\"listitem\"><div class=\"nm-fn\">2<\/div><div><p class=\"nm-ft\">Check your activity against the IFICI list<\/p><p class=\"nm-fd\">On a D2, your business plan has to tell the same story.<\/p><span class=\"nm-chip g\">The step that decides it<\/span><\/div><\/div>\n<div class=\"nm-fs\" role=\"listitem\"><div class=\"nm-fn\">3<\/div><div><p class=\"nm-ft\">Form the company and appoint yourself gerente<\/p><p class=\"nm-fd\">The certid\u00e3o permanente has to show your name as manager.<\/p><span class=\"nm-chip\">Codes set at incorporation<\/span><\/div><\/div>\n<div class=\"nm-fs\" role=\"listitem\"><div class=\"nm-fn\">4<\/div><div><p class=\"nm-ft\">Open the company bank account<\/p><p class=\"nm-fd\">For the visa file and for payroll.<\/p><\/div><\/div>\n<div class=\"nm-fs\" role=\"listitem\"><div class=\"nm-fn\">5<\/div><div><p class=\"nm-ft\">Sort out your right to live here<\/p><p class=\"nm-fd\">A D2, D7 or D8 visa at the consulate, or residence registration if you&#8217;re an EU citizen.<\/p><\/div><\/div>\n<div class=\"nm-fs\" role=\"listitem\"><div class=\"nm-fn\">6<\/div><div><p class=\"nm-ft\">Move, and report your address within 60 days<\/p><p class=\"nm-fd\">You&#8217;re resident from your first day here.<\/p><span class=\"nm-chip\">Your IFICI year starts<\/span><\/div><\/div>\n<div class=\"nm-fs\" role=\"listitem\"><div class=\"nm-fn\">7<\/div><div><p class=\"nm-ft\">Start your salary through payroll<\/p><p class=\"nm-fd\">In your first year as a resident.<\/p><span class=\"nm-chip\">Each year needs qualifying pay<\/span><\/div><\/div>\n<div class=\"nm-fs\" role=\"listitem\"><div class=\"nm-fn\">8<\/div><div><p class=\"nm-ft\">File for IFICI by 15 January<\/p><p class=\"nm-fd\">On the Portal das Finan\u00e7as, the year after you become resident.<\/p><span class=\"nm-chip g\">Late filing loses years<\/span><\/div><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The step most likely to go wrong is choosing the activity code.<\/strong> Everything after it is paperwork; a wrong main code means changing your company&#8217;s registered activity later, which is hard.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you use our <a href=\"\/portugal-company-formation\/\">company formation service<\/a>, say at the start that IFICI matters, so the codes are checked against the list before anything is filed.<\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"when-does-the-ifici-clock-start-and-when-do-you-file\" class=\"wp-block-heading\">When does the IFICI clock start, and when do you file?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>It starts in the year you become a Portuguese tax resident, and you file by 15 January of the following year.<\/strong> Your move date fixes the year; your visa or registration date doesn&#8217;t.<sup class=\"nm-fnref\"><a href=\"#source-8\">[8]<\/a><\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You become resident <strong>from your first day living here<\/strong>, in the year you spend more than 183 days in Portugal or keep a home here as your habitual residence.<sup class=\"nm-fnref\"><a href=\"#source-8\">[8]<\/a><\/sup> You then have <strong>60 days to report the change<\/strong> to the tax authority,<sup class=\"nm-fnref\"><a href=\"#source-10\">[10]<\/a><\/sup> and you can only file for IFICI once its records show you as resident.<sup class=\"nm-fnref\"><a href=\"#source-2\">[2]<\/a><\/sup><\/p>\n\n\n\n<div class=\"nm-stg\">\n<div class=\"nm-sg\"><b>Your first day here<\/b><small>You become a tax resident, in the year you meet the 183-day or home test<\/small><\/div>\n<div class=\"nm-sg\"><b>Within 60 days<\/b><small>You report your new address and residence<\/small><\/div>\n<div class=\"nm-sg\"><b>By 15 January<\/b><small>You file for IFICI on the Portal das Finan\u00e7as<\/small><\/div>\n<div class=\"nm-sg\"><b>By 15 February<\/b><small>IAPMEI or Startup Portugal report on your route<\/small><\/div>\n<div class=\"nm-sg\"><b>By 31 March<\/b><small>Your IFICI status shows on the portal<\/small><\/div>\n<p class=\"nm-stg-note\">The 15 January, 15 February and 31 March dates fall in the year after you become resident.<\/p>\n<\/div>\n\n\n\n<h3 id=\"what-if-i-miss-15-january\" class=\"wp-block-heading\">&#8220;What if I miss 15 January?&#8221;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>You can still file, but you lose the years you missed.<\/strong> A late registration runs from the year you file, for what&#8217;s left of the ten counted from your residence year.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<div class=\"nm-cost\">\n<div class=\"nm-ch\">The tax authority&#8217;s own example of a <span>late filing<\/span><\/div>\n<div class=\"nm-cg\">\n<div class=\"nm-ci\"><div class=\"v\">2025<\/div><div class=\"l\">you become resident<\/div><\/div>\n<div class=\"nm-ci\"><div class=\"v\">Jan 2029<\/div><div class=\"l\">you file for IFICI<\/div><\/div>\n<div class=\"nm-ci\"><div class=\"v\">2029 to 2034<\/div><div class=\"l\">the years you get<\/div><\/div>\n<div class=\"nm-ci\"><div class=\"v\">4 years<\/div><div class=\"l\">lost to filing late<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"moving-in-2026-is-it-too-late-for-ifici\" class=\"wp-block-heading\">Moving in 2026: is it too late for IFICI?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No. If you became resident in 2026, your deadline is 15 January 2027<\/strong>, whether you landed in March or this autumn.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>If you already live here:<\/strong> get your appointment onto the certid\u00e3o, your first pay through payroll and the documents IAPMEI checks in place now, then file by 15 January. Our guide to <a href=\"\/how-long-to-open-a-company-in-portugal\/\">how long it takes to open a company in Portugal<\/a> shows where company set-up stalls.<\/li>\n\n\n\n<li><strong>If you haven&#8217;t moved yet:<\/strong> your move date is the thing you control. Arrive in early 2027 with the company, the codes and your appointment ready, and <strong>2027 becomes year one<\/strong>, with <strong>15 January 2028<\/strong> as the deadline.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Plan for your appointment and first salary in your first year as a resident<\/strong>, because each year&#8217;s benefit needs qualifying income in that year.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"is-ifici-worth-it-for-a-founder\" class=\"wp-block-heading\">Is IFICI worth it for a founder?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yes, when your salary will run above about \u20ac32,500, or when you have foreign income for the exemption to cover.<\/strong> Below that salary the 20% changes little, and the payroll and yearly filings still cost time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I&#8217;d rather you pay yourself a proper salary for a real job and treat the 20% as a bonus than build the company around a tax rate.<\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"how-do-you-find-out-if-your-company-qualifies\" class=\"wp-block-heading\">How do you find out if your company qualifies?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Start with an eligibility assessment, before you incorporate<\/strong>, so the check happens while the codes can still change.<\/p>\n\n\n\n<div class=\"nm-cta\">\n<style>\n.nm-cta{background:#1B2A4A;border-radius:20px;overflow:hidden;color:#fff;box-shadow:0 24px 60px rgba(10,15,30,.18);margin:40px 0;font-family:inherit;}\n.nm-cta img{width:100%;aspect-ratio:16\/9;object-fit:cover;display:block;margin:0;}\n.nm-cta .nm-cta-body{padding:38px;}\n.nm-cta .nm-cta-pill{display:inline-block;background:#F5C518;color:#1B2A4A;border-radius:999px;padding:6px 14px;font-size:13px;font-weight:700;}\n.nm-cta p{font-size:17px;line-height:1.65;color:rgba(255,255,255,.86);margin:18px 0 22px;}\n.nm-cta p a{color:#F5C518;text-decoration:underline;text-underline-offset:3px;}\n.nm-cta .nm-cta-btns{display:flex;flex-wrap:wrap;gap:12px;}\n.nm-cta .nm-btn-p{display:inline-flex;align-items:center;background:#F5C518;color:#1B2A4A !important;padding:14px 24px;border-radius:12px;font-weight:700;font-size:16px;text-decoration:none;}\n.nm-cta .nm-btn-p:hover{background:#E3B30C;}\n.nm-cta .nm-btn-s{display:inline-flex;align-items:center;color:#fff !important;border:1px solid rgba(255,255,255,.4);padding:14px 24px;border-radius:12px;font-weight:700;font-size:16px;text-decoration:none;}\n.nm-cta .nm-btn-s:hover{background:#fff;color:#1B2A4A !important;}\n@media (max-width:640px){.nm-cta .nm-cta-body{padding:26px 22px;}}\n<\/style>\n<img decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/07\/cta-miradouro.png\" alt=\"A miradouro view over Lisbon rooftops at golden hour\">\n<div class=\"nm-cta-body\">\n<span class=\"nm-cta-pill\">IFICI eligibility, checked<\/span>\n<p>Our partner accountant, certified in Portugal, reviews your residency dates, the activity you plan to register and the role you&#8217;ll hold, and tells you in writing whether you&#8217;re likely to qualify and under which route. <strong>If you go ahead, the \u20ac200 assessment comes off the application.<\/strong><\/p>\n<div class=\"nm-cta-btns\">\n<a class=\"nm-btn-p\" href=\"\/portugal-ifici-application\/\">Check your IFICI eligibility<\/a>\n<a class=\"nm-btn-s\" href=\"\/portugal-company-formation\/\">Form your company<\/a>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"frequently-asked-questions\" class=\"wp-block-heading\">Frequently asked questions<\/h2>\n\n\n\n<h3 id=\"can-a-one-person-lda-get-ifici\" class=\"wp-block-heading\">Can a one-person Lda get IFICI?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yes.<\/strong> The tax authority says the sole owner-manager of a single-member company is eligible as a member of its corporate body, on the recognised-activity route.<sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"do-i-need-a-degree-for-ifici-as-a-company-founder\" class=\"wp-block-heading\">Do I need a degree for IFICI as a company founder?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong> The recognised-activity route asks for a level 5 post-secondary qualification, below a degree. Keep the certificate for IAPMEI.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"is-there-an-export-requirement-on-the-founder-s-route\" class=\"wp-block-heading\">Is there an export requirement on the founder&#8217;s route?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong> The 50% export test only applies to the exporting-company route.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"does-management-consultancy-qualify\" class=\"wp-block-heading\">Does management consultancy qualify?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong> Management consultancy and training aren&#8217;t on the activity list. IT consultancy and software are.<sup class=\"nm-fnref\"><a href=\"#source-4\">[4]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"can-i-pay-myself-only-dividends-and-still-get-ifici\" class=\"wp-block-heading\">Can I pay myself only dividends and still get IFICI?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong> Dividends from your own Portuguese company get no IFICI treatment, and each year&#8217;s 20% needs your gerente salary in that year.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><sup class=\"nm-fnref\"><a href=\"#source-7\">[7]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"can-i-get-ifici-as-a-freelancer-on-green-receipts\" class=\"wp-block-heading\">Can I get IFICI as a freelancer on green receipts?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong> The founder routes need an employment contract or a corporate appointment, and a services contract doesn&#8217;t count.<sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup> Form an Lda and become its paid gerente instead.<\/p>\n\n\n\n<h3 id=\"does-a-company-with-two-partners-work\" class=\"wp-block-heading\">Does a company with two partners work?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The tax authority confirms the single-member case.<\/strong> If you&#8217;ll have a partner, have your structure checked in the eligibility assessment before you choose it.<sup class=\"nm-fnref\"><a href=\"#source-3\">[3]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"what-if-i-miss-the-15-january-deadline\" class=\"wp-block-heading\">What if I miss the 15 January deadline?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>You can still file, but only for the years left.<\/strong> The ten years count from your residence year, so every late year is lost.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"what-happens-if-i-stop-being-gerente\" class=\"wp-block-heading\">What happens if I stop being gerente?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Report it by 15 January of the following year.<\/strong> Start a new qualifying activity within six months and you keep the benefit; otherwise you can resume later for the years left, and the clock doesn&#8217;t restart.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"do-ifici-friendly-activity-codes-hurt-my-d2-application\" class=\"wp-block-heading\">Do IFICI-friendly activity codes hurt my D2 application?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Not if they describe the business you&#8217;ll actually run.<\/strong> The consulate reads your business plan and your company&#8217;s registered activity together, so they have to tell the same story.<\/p>\n\n\n\n<h3 id=\"i-m-an-eu-citizen-can-i-get-ifici-with-my-own-company\" class=\"wp-block-heading\">I&#8217;m an EU citizen. Can I get IFICI with my own company?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yes, on the same terms.<\/strong> You don&#8217;t need a visa: you register your residence at the town hall, and the IFICI conditions are the ones in this post.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"can-i-get-ifici-with-my-own-company-on-a-d7-or-d8\" class=\"wp-block-heading\">Can I get IFICI with my own company on a D7 or D8?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Possibly, if your visa still fits.<\/strong> On a D8, keep your clients abroad and meet the income test with your salary and other income. On a D7, keep your passive income above the D7 threshold without counting your gerente pay.<\/p>\n\n\n\n<h3 id=\"i-had-nhr-before-can-i-get-ifici-now\" class=\"wp-block-heading\">I had NHR before. Can I get IFICI now?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong> Anyone who has had NHR, or opted into Programa Regressar, is excluded, and IFICI itself can be used once.<sup class=\"nm-fnref\"><a href=\"#source-1\">[1]<\/a><\/sup><\/p>\n\n\n\n<h3 id=\"is-ifici-worth-it-on-a-small-salary\" class=\"wp-block-heading\">Is IFICI worth it on a small salary?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Usually not for the rate alone.<\/strong> Below about \u20ac32,500 the normal scale does about as well. The foreign-income exemption can still make it worthwhile.<sup class=\"nm-fnref\"><a href=\"#source-9\">[9]<\/a><\/sup><\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"sources-and-how-we-checked\" class=\"wp-block-heading\">Sources and how we checked<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">We read the IFICI law, its regulation and the tax authority&#8217;s own guidance in Portuguese. The \u20ac32,500 switch point and the salary figures come from our own income tax calculator. <strong>&#8220;From recent files we analysed&#8221; means anonymised client work<\/strong>, with no name, date or employer. <strong>This post isn&#8217;t tax advice<\/strong>: whether IFICI works for you depends on your facts and on the checks IAPMEI, Startup Portugal and the tax authority make.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li id=\"source-1\"><strong>The IFICI law, its routes, exclusions, late filing and annual conditions:<\/strong> <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/bf_rep\/Pages\/EBF58A.aspx\" target=\"_blank\" rel=\"noopener\">Tax Benefits Statute, article 58-A<\/a>.<\/li>\n\n\n\n<li id=\"source-2\"><strong>The procedure, the January to March dates and the documents:<\/strong> <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/diplomas_legislativos\/Documents\/Portaria_352_2024_1.pdf\" target=\"_blank\" rel=\"noopener\">Portaria 352\/2024\/1<\/a>, as amended by <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/diplomas_legislativos\/Documents\/Portaria_52_A_2025_1.pdf\" target=\"_blank\" rel=\"noopener\">Portaria 52-A\/2025\/1<\/a>.<\/li>\n\n\n\n<li id=\"source-3\"><strong>The tax authority&#8217;s IFICI guide and questions, including single-member companies, employment contracts, new companies and late filing:<\/strong> <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/instrucoes_administrativas\/Documents\/Oficio_circulado_20276_2025.pdf\" target=\"_blank\" rel=\"noopener\">Of\u00edcio Circulado 20276\/2025<\/a>.<\/li>\n\n\n\n<li id=\"source-4\"><strong>The activity list and the level 5 qualification for the recognised-activity route:<\/strong> <a href=\"https:\/\/www.portugalglobal.pt\/media\/k3kczii3\/aicep-aviso-ifici.pdf\" target=\"_blank\" rel=\"noopener\">AICEP notice for IFICI<\/a>.<\/li>\n\n\n\n<li id=\"source-5\"><strong>What counts as a startup, and the prior declaration:<\/strong> <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/diplomas_legislativos\/Documents\/Lei_21_2023.pdf\" target=\"_blank\" rel=\"noopener\">Lei 21\/2023<\/a>, with <a href=\"https:\/\/startupportugal.com\/wp-content\/uploads\/2024\/02\/Manual-de-Procedimentos-Reconhecimento-do-Estatuto-de-Startup-e-Scale-Up.pdf\" target=\"_blank\" rel=\"noopener\">Startup Portugal&#8217;s procedures manual<\/a> for certification times.<\/li>\n\n\n\n<li id=\"source-6\"><strong>Startup certification online (5 working days, or 30 with the prior declaration):<\/strong> <a href=\"https:\/\/startupportugal.com\/wp-content\/uploads\/2024\/02\/Manual-de-Procedimentos-Reconhecimento-do-Estatuto-de-Startup-e-Scale-Up.pdf\" target=\"_blank\" rel=\"noopener\">Startup Portugal procedures manual<\/a>.<\/li>\n\n\n\n<li id=\"source-7\"><strong>A gerente&#8217;s pay is employment income:<\/strong> <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs2.aspx\" target=\"_blank\" rel=\"noopener\">Portuguese income tax code (CIRS), article 2<\/a>.<\/li>\n\n\n\n<li id=\"source-8\"><strong>When you become a tax resident:<\/strong> <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs16.aspx\" target=\"_blank\" rel=\"noopener\">CIRS article 16<\/a>.<\/li>\n\n\n\n<li id=\"source-9\"><strong>The foreign-income exemption, the pension exclusion and the 35% rate:<\/strong> <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs81.aspx\" target=\"_blank\" rel=\"noopener\">CIRS article 81<\/a>.<\/li>\n\n\n\n<li id=\"source-10\"><strong>The 60 days to report a change of residence:<\/strong> <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/lgt\/Pages\/lgt19.aspx\" target=\"_blank\" rel=\"noopener\">General Tax Law, article 19<\/a>.<\/li>\n<\/ol>\n\n\n\n<style>\n.entry-content sup.nm-fnref{font-size:.72em;line-height:0;vertical-align:super;margin-left:2px;}\n.entry-content sup.nm-fnref a{color:#1a5fb4;text-decoration:none;font-weight:600;}\n.entry-content sup.nm-fnref a:hover{text-decoration:underline;}\n.entry-content li[id^=\"source-\"]{scroll-margin-top:110px;}\n.entry-content li[id^=\"source-\"]:target{background:#FFFBF0;}\n<\/style>\n\n\n\n<script type=\"application\/ld+json\">\n{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Can a one-person Lda get IFICI?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. 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The consulate reads your business plan and your company's registered activity together, so they have to tell the same story.\"}}, {\"@type\": \"Question\", \"name\": \"I'm an EU citizen. Can I get IFICI with my own company?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, on the same terms. You don't need a visa: you register your residence at the town hall, and the IFICI conditions are the ones in this post.\"}}, {\"@type\": \"Question\", \"name\": \"Can I get IFICI with my own company on a D7 or D8?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Possibly, if your visa still fits. On a D8, keep your clients abroad and meet the income test with your salary and other income. On a D7, keep your passive income above the D7 threshold without counting your gerente pay.\"}}, {\"@type\": \"Question\", \"name\": \"I had NHR before. Can I get IFICI now?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. Anyone who has had NHR, or opted into Programa Regressar, is excluded, and IFICI itself can be used once.\"}}, {\"@type\": \"Question\", \"name\": \"Is IFICI worth it on a small salary?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Usually not for the rate alone. Below about \u20ac32,500 the normal scale does about as well. The foreign-income exemption can still make it worthwhile.\"}}]}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>A one-person Lda can qualify for IFICI, for EU citizens and D2, D7 or D8 holders. The route, the activity list to check and the 15 January deadline.<\/p>","protected":false},"author":1,"featured_media":14779,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[44,29],"tags":[],"class_list":["post-14781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guides","category-taxes"],"_links":{"self":[{"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/posts\/14781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/comments?post=14781"}],"version-history":[{"count":0,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/posts\/14781\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/media\/14779"}],"wp:attachment":[{"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/media?parent=14781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/categories?post=14781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novomove.com\/pt\/wp-json\/wp\/v2\/tags?post=14781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}