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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /6. Globally mobile employees /6.3 Inbound employees on assignment / 6.3.2 Tax incentives regime for scientific research and innovation (IFICI)
Commentary

6.3.2 Tax incentives regime for scientific research and innovation (IFICI)

Portugal

Gazetted on 23 December 2024 Government Order 352/2024/1, regulates the tax incentive regime for scientific research and innovation that is outlined in Article 58A of the Tax Benefits Statute (EBF).

The regime includes the application of a preferential tax rate of 20% during a ten-year period on income derived by qualifying individuals (those who become residents

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