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 (Különleges adóstátusz). 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.
| Kategória | Különleges adóstátusz |
|---|---|
| Befektetés | — |
| Díjak (család) | — |
| Jövedelem / év | — |
| Vagyon | — |
| Min. tartózkodás | — |
| Letelepedés | — |
| Állampolgárság | — |
| Munka | yes |
| Jogosult | new residents not PT-resident prior 5 yrs, in qualifying jobs |
| Adó | 20% flat on qualifying income; most foreign income exempt; classic NHR closed 2024 |
| Állapot | 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 Figures are simplified, indicative and may be out of date.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.