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 (מעמד מס מיוחד). 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.
| קטגוריה | מעמד מס מיוחד |
|---|---|
| השקעה | — |
| אגרות (משפחה) | — |
| הכנסה / שנה | — |
| נכסים | — |
| שהיית מינ׳ | — |
| קבע | — |
| אזרחות | — |
| עבודה | yes |
| זכאים | new residents not PT-resident prior 5 yrs, in qualifying jobs |
| מס | 20% flat on qualifying income; most foreign income exempt; classic NHR closed 2024 |
| נכון ל | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.