Portugal has published Ordinance No. 352/2024/1 of 23 December 2024 in the Official Gazette, which regulates the new tax incentive for scientific research and innovation (incentivo fiscal à investigação científica e inovação - IFICI) that was introduced as part of the Budget Law for 2024. As previously reported, the IFICI provides a special tax rate of 20% for 10 years on the net income of individuals from specified activities (jobs) who become tax residents in Portugal and were not tax resi…