IFICI tax incentive ("NHR 2.0") (Incentivo Fiscal à Investigação Científica e Inovação (IFICI))
IFICI tax incentive ("NHR 2.0") is a residence route in Portugal (Statut fiscal spécial). Tax status, not a permit: 20% flat on qualifying PT employment/business income (research, startups, highly qualified roles in eligible sectors) + most foreign income exempt for 10 yrs. Not for passive investors.
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included.
How holders are taxed
20% flat on qualifying income; most foreign income exempt; classic NHR closed 2024
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Catégorie | Statut fiscal spécial |
|---|---|
| Investissement | — |
| Frais (famille) | — |
| Revenu / an | — |
| Avoirs | — |
| Séjour min. | — |
| Résidence perm. | — |
| Citoyenneté | — |
| Travail | yes |
| Éligibles | new residents not PT-resident prior 5 yrs, in qualifying jobs |
| Impôts | 20% flat on qualifying income; most foreign income exempt; classic NHR closed 2024 |
| État au | 2026-10 |
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.