IFICI

Published 5 November 2026, 15:07

Incentivo Fiscal à Investigação Científica e Inovação

The regime that replaced NHR in 2024. For 10 years it gives a 20% rate on income from employment or self-employment in a list of "qualified" occupations — research, IT, engineering, university teaching and the like — and exempts most foreign income, except pensions. The application must be made by 15 January of the year after the one in which the person became tax resident.

Where you come across it. Choosing a tax regime after moving; the application is made through the Portal das Finanças.

The nickname "NHR 2.0" is misleading: the conditions are different and suit far from everyone — what matters is what you do and who you work for, not the fact that you have moved. The application is assessed together with the relevant body — FCT, AICEP, IAPMEI, ANI or Startup Portugal, depending on the occupation declared; the status is not granted automatically.

Official website: info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoes_frequentes/pages/faqs-01018.aspx

Guides

How to deal with NHR and apply for IFICI in Portugal How to file your first IRS return in Portugal How to calculate and pay IRS income tax in Portugal Pensions in Portugal: retirement age, contribution record and how a pension is awarded Your first weeks after moving to Portugal: what to do, in order