What is the deadline to apply for Portugal's IFICI tax regime?

Checked on 2026-10-25

You must apply for IFICI by 15 January of the year after the year you become a tax resident in Portugal. If you apply later, the 20% regime only applies from the year you register, for whatever is left of the 10 years. Changes to your situation must also be reported by 15 January.

Key facts

What	The law says	Source
Deadline to apply	15 January of the year after the year you become tax resident in Portugal	Portaria 352/2024/1, art. 2.1; AT FAQ 5857
Where to apply	Portal das Finanças (tax authority guidance)	AT FAQ 5857
If you apply late	The regime applies from the year you register, for the rest of the 10-year period only	EBF, art. 58-A.7; AT FAQ 5857
Checking your status	The tax authority shows the status of your registration in your Portal das Finanças area by 31 March each year	AT FAQ 5514
Leaving a qualifying activity or changing employer	Report it by 15 January of the following year	Portaria 352/2024/1, art. 5; AT FAQ 5515–5516
Withholding at 20%	Give the payer proof that you submitted the registration request	AT FAQ 5517

The deadline

The regulation says taxpayers registered as residents in Portugal must apply for IFICI by 15 January of the year after the year in which they become residents (Portaria 352/2024/1, art. 2.1). So you first need to be registered with the tax authority as a resident (see the page on tax residency).

The tax authority’s FAQ for people who became resident in 2025 lists:

registration and reporting of changes: by 15 January 2026;
the checking bodies’ reports to the AT, and company confirmations for highly qualified professions: by 15 February 2026;
the AT making the information available: by 31 March 2026.

If you miss it

You can still register, but the law says a late registration takes effect only from the year you register and lasts for the rest of the legal period (EBF, art. 58-A.7). The AT’s own example: someone who became resident in 2025 and registers on 10 January 2029 gets six years, 2029 to 2034, the same end year as if they had registered by 15 January 2026 (FAQ 5857).

After you register

Incomplete applications are not cancelled automatically: the AT notifies you to send the missing documents within the deadline it sets (FAQ 5521).
Changes: if you stop meeting the conditions, or details of your registration change (for example your employer), report it by 15 January of the following year. A change of employer also needs a new registration request; the 10 years continue, they don’t restart (Portaria 352/2024/1, art. 5; FAQ 5515–5516).
Withholding: income from the qualifying activity can have 20% tax withheld at source once you give the payer proof that you submitted the registration (FAQ 5517).

Note: the Portaria linked here is the original text published in December 2024. The tax authority’s FAQ, which states the same 15 January deadline, was read in October 2026.

Sources

Change history

2026-10-25: Page created

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