IFICI’s 2025 Deadline Extension for 2024 Tax Residents
Last updated: September 11, 2026 By E-Residence Team
Expired-window notice. The extension discussed here applied only to the first IFICI cycle for people who became Portuguese tax residents in 2024. The exceptional deadline for a request with effect from 2024 was 31 March 2025. It is not a current open deadline and did not extend the tax regime itself.
In short
- The special 2025 timetable concerned the application of IFICI to income earned in 2024.
- The exceptional deadline for an individual’s request with effect from 2024, or related changes, was 31 March 2025.
- Competent entities and qualifying companies had until 30 April 2025 for the related confirmations; AT’s information deadline was 15 May 2025.
- The extension changed procedure and timing only. It did not widen eligibility to all foreigners, investors, startups or companies.
What was extended
IFICI—the Tax Incentive for Scientific Research and Innovation—was created by Article 58.º-A of the Tax Benefits Statute and regulated at the end of 2024. Because the registration system was being implemented for its first year, Portugal established an exceptional calendar for taxpayers who had become resident in 2024.
| Step in the 2024 cycle | Final exceptional deadline |
|---|---|
| Individual submits the IFICI request with effect from 2024, or related changes, through the Portal das Finanças | 31 March 2025 |
| Competent entities communicate validations and qualifying companies confirm the relevant requirements | 30 April 2025 |
| Tax Authority makes information on the taxpayer’s registration status available | 15 May 2025 |
Portaria n.º 52-A/2025/1 also established the Portal das Finanças as the single point for applications, documents and status checks. None of these measures prolonged the duration of IFICI or created a general incentive for all expatriates or investors.
What the extension did not change
IFICI is an individual IRS regime. A taxpayer must become resident in Portugal, must not have been resident in the previous five years and must carry out an activity within Article 58.º-A. The competent entity depends on that activity.
Investment, company formation or employment by a startup does not by itself establish eligibility. A company can have a role in confirming activity-related requirements, but the taxpayer—not the company—is the beneficiary of the personal tax regime.
What rule applies now
Under the general rule in force when this article was checked, an individual requests IFICI through the Portal das Finanças by 15 January of the year following the year in which Portuguese tax residence began. For a person who becomes resident in 2026, that points to 15 January 2027, provided all eligibility requirements are met. Late registration, if accepted, takes effect only from the year of registration and covers only the remainder of the original 10-year period.
For current eligibility and procedures, use the Tax Authority’s current IFICI FAQ and our complete guide to Portugal’s NHR and IFICI rules. Administrative instructions can change, so verify the current AT guidance before acting.
Information checked against official sources on 11 September 2026.