Portugal's IFICI regime (NHR 2.0) offers a flat 20% tax rate for qualified professionals relocating to Portugal. Find out if you qualify, how to apply, and key deadlines.

IFICI PORTUGAL

20% flat tax rate

Qualifying income taxed at 20% instead of Portugal's progressive rates up to 48%.

Foreign income exempt

Most foreign dividends, interest, rental income, and capital gains exempt from Portuguese tax.

10-year benefit period

IFICI benefits apply for 10 consecutive years from your first year of Portuguese tax residency.

Startup & business route

Business owners, startup founders, and entrepreneurs can qualify — not just employees.

Tax Consultation and Structuring Advice

Key solutions for managing  taxes and business in Portugal

NIF Request

Key solutions for managing  taxes and business in Portugal

Tax Filling and Representation

Key solutions for managing  taxes and business in Portugal

NHR Status Request

Key solutions for managing  taxes and business in Portugal

What is IFICI?

IFICI stands for Incentivo Fiscal à Investigação Científica e Inovação — Portugal's tax incentive for qualified professionals who become Portuguese tax residents.

It replaced the Non-Habitual Resident (NHR) regime on January 1, 2025. While NHR was open to almost anyone, IFICI specifically targets professionals in science, technology, healthcare, education, and innovation.

The core benefit: a flat 20% tax rate on qualifying Portuguese income, plus exemptions on most foreign-source income, for 10 consecutive years.

Who qualifies for IFICI?

You must become a Portuguese tax resident and not have been resident in the previous five years.

Your professional activity must be with a qualifying Portuguese entity in an eligible sector.There are multiple qualification routes, from highly qualified roles in export-driven companies to startup founders and board members of Portuguese entities.

The eligibility criteria are technical, and the right structure matters. That's where professional advice makes the difference.

Check your eligibility

Pensions excluded

Unlike the old NHR, IFICI does not provide tax relief on pension income. Pensions are taxed at standard progressive rates.

January 15 deadline

You must apply by January 15 of the year after becoming a Portuguese tax resident. Miss it and you lose a full year of benefits.

Portuguese entity required

Remote work for a foreign employer does not qualify. Your employment must be with a Portuguese company in an eligible sector.

FIND OUT IF YOU QUALIFY FOR IFICI

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What you get

This all begins with allowing us to assist you in filing  your taxes and becoming your fiscal representatives.

Why is it so important?

It’s your financial identity in Portugal.

You need it to open a bank account.

It’s required for work, housing, and contracts.

It keeps you compliant with Portuguese tax law.

Talk to one of our experts

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IRS Season

IRS Filing Season Is Open

If you live in Portugal, your tax return is not a form, it’s an ongoing responsibility.

We handle personal income tax filings, fiscal representation, and ongoing compliance for individuals who want things done properly, calmly, and without last-minute surprises.

What you get

This starts with us taking responsibility for your tax filings and acting as your fiscal representative in Portugal.

Ongoing fiscal compliance

Rental and real estate tax reporting

Administrative follow-ups with the tax authorities

Preparation and submission  of the Personal Income Tax

Domestic workers and household reporting

Issuance and management of invoices and receipts

Apply for NHR 2.0 Status in Portugal

We help individuals understand whether NHR 2.0 (IFICI) applies to them, and only move forward when it meaningfully improves their tax position.

Our work focuses on eligibility analysis, process management when relevant, and fitting NHR 2.0 into a wider tax strategy rather than selling it as a one-size-fits-all solution.

Understanding the real benefits of NHR 2.0

Flat tax rate

On qualifying Portuguese-source income from eligible activities under NHR 2.0 (IFICI).

Tax on foreign income

Certain foreign income may be exempt or reduced, depending on source and structure.

10 year garantee

Applies for up to ten years, subject to ongoing eligibility and compliance.

But do I qualify?

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Portuguese tax residency

I am, or can become, a Portuguese tax resident.

Tax residency in Portugal is required to access NHR 2.0 (IFICI).

Eligible professional activity

I work in a qualifying role or industry.

My activity must be recognized as eligible under Portuguese tax law.

Active income

I earn active or professional income.

NHR 2.0 applies to qualifying employment or self-employed income

Get Your NHR 2.0 / IFICI Status Application Started

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Start Your Tax Questionnaire

The information on this website is general in nature and does not constitute personalized tax or legal advice.