Labor & Taxes
Fiscal incentive for 'brains' has 946 applicants, but only 11% are researchers and professors; majority are managers
The Fiscal Incentive for Scientific Research and Innovation, which offers a 20% flat IRS tax rate and foreign income exemptions for 10 years, had 946 participants by May 2026. Data from the Court of Auditors indicates that 75.6% of applicants are managers or IT specialists, while only 11.3% work in research or higher education, raising concerns about the program's effectiveness in attracting qualified scientific talent.
Why it mattersIf you are considering applying for this tax regime, be aware that the Court of Auditors has identified significant legal uncertainties and control risks, including potential challenges regarding the qualification of your professional activities and residency status.
