NHR 2.0 / IFICI Eligibility Checker
Check if you qualify for Portugal's new IFICI tax regime (NHR 2.0) — a 20% flat income tax rate for 10 years. Answer 5 questions to get your result.
What is NHR 2.0 / IFICI?
The end of the original NHR
Portugal's original Non-Habitual Resident (NHR) tax regime ended on December 31, 2024. It was replaced by the IFICI regime (Incentivo Fiscal a Investigacao Cientifica e Inovacao), commonly called NHR 2.0, which took effect on January 1, 2025.
Who qualifies for IFICI?
IFICI targets professionals in strategic sectors: university professors and researchers, medical doctors, ICT specialists, senior executives, R&D staff, and certified startup employees. Most categories require a Bachelor's degree plus 3 years experience or a PhD.
Key requirements
- Must become a Portuguese tax resident after January 1, 2024
- Cannot have been a Portuguese tax resident in the previous 5 years
- Cannot have previously benefited from original NHR or another special regime
- Must work in a qualifying profession with qualifying education
Tax benefits
IFICI provides a 20% flat income tax rate on Portuguese-sourced employment and self-employment income for 10 consecutive years. It also offers double taxation relief on certain foreign-sourced income.
IFICI vs original NHR: key differences
Unlike the broad original NHR, IFICI is targeted at specific high-value professions. Pension income and passive investments no longer qualify for preferential treatment.
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