IFICI / NHR 2.0 — 20% Flat Rate
- Legal basis
- Art. 58-A EBF, Portaria 352/2024
- Benefit key
- ifici20
What it does
Caps Portuguese-source Cat. A and Cat. B income from eligible activities at a flat 20% for 10 consecutive years — vs. up to 48% under the standard progressive scale.
When this saves money
For high earners (typically > €40k Cat. A) in qualifying R&D, certified startup, or highly-qualified roles. The card shows the gap between the standard progressive tax and the 20% flat tax on the same gross.
Watch-outs
You must register with AT and your employer / activity must be on the eligible list. Selecting IFICI in the calculator without ticking the eligibility confirmation does not apply the benefit.