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 special). 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.
| Categorie | Statut fiscal special |
|---|---|
| Investiție | — |
| Taxe (familie) | — |
| Venit / an | — |
| Active | — |
| Ședere min. | — |
| RP | — |
| Cetățenie | — |
| Muncă | yes |
| Eligibil | new residents not PT-resident prior 5 yrs, in qualifying jobs |
| Impozit | 20% flat on qualifying income; most foreign income exempt; classic NHR closed 2024 |
| La data de | 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 Figures are simplified, indicative and may be out of date.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.