IFICI (NHR 2.0)
- Flat rate
- 20%
- Duration
- 10 years
- Legal basis
- Art. 58-A EBF, Portaria 352/2024
Eligibility
- R&D activities (≥ 15% R&D spend) or certified startup
- Higher-education research roles
- Highly-qualified roles in exporting industrial / service companies
- Specific eligible CAE codes
- Formal registration with AT and confirmation of qualifying activity
IFICI — Incentivo Fiscal à Investigação Científica e Inovação
The successor to NHR, often called NHR 2.0. Like its predecessor it grants a flat 20% rate on Portuguese-source employment / self-employment income for 10 consecutive years, but eligibility is activity-gated rather than open to all new residents.
Benefits
- 20% flat on eligible Portuguese-source Cat. A and Cat. B income.
- Foreign Cat. A / B / E / F / G income exempt under DTT conditions.
- Foreign pensions taxed normally — the key difference vs. NHR legacy.
Eligibility gate
This calculator requires you to confirm your activity qualifies. Without that confirmation the 20% benefit is not applied, even if the regime is selected.