Door 07 · IFICI
A 20% flat tax for 10 years, for qualifying professionals
IFICI replaced the NHR in 2024. We check whether you qualify, then file the registration before the deadline.
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What it is
IFICI in plain English
IFICI is Portugal's tax regime for new residents in qualifying roles. It sets a 20% flat rate on Portuguese-source qualifying income for 10 consecutive years, plus relief from double taxation for some foreign income under treaty conditions.
The old NHR was open to almost anyone moving to Portugal. IFICI is not. It is built around specific professions, a degree and a Portuguese employer or certified entity.
If you obtained a Portuguese residency visa before 31 December 2023 and established tax residence by 31 March 2024, you may still qualify for the original NHR under transitional rules. We assess this case by case.
NHR vs IFICI
What changed in 2024
| Feature | Old NHR (closed) | IFICI (current) |
|---|---|---|
| Flat tax rate | 20% | 20% |
| Duration | 10 years | 10 years |
| Open to retirees | Yes | No |
| Open to passive investors | Yes | No |
| Degree required | No | Yes, EQF level 6 or higher |
| Eligible sectors | Broad | Specific sectors and certified start-ups |
| Employer | None required | Portuguese entity meeting criteria, or certified start-up or research institution |
| Previous residency rule | 5 years outside Portugal | 5 years outside Portugal |
| Application deadline | 31 March of the following year | 31 March of the following year |
Requirements
What you need
All of these must be true. Foreign employers do not qualify directly.
- Portuguese tax residency in the current or previous year
- No Portuguese tax residency in the previous 5 years
- A degree at EQF level 6 or higher (bachelor's, master's or PhD). Non-EU diplomas must be recognised in Portugal
- A qualifying activity: technology, scientific research, healthcare, green energy, or other strategic sectors (the list is updated by the government)
- A Portuguese entity meeting economic criteria, or a certified start-up or research institution. Your own LDA can be that entity
How it works
Four steps
- 01
Details
Tell us your degree, profession, employer or LDA and when you became tax resident.
- 02
Opinion
We deliver a written eligibility opinion as a PDF.
- 03
Sign
You sign the engagement and any mandates in the portal.
Your turn - 04
Filed
We file the IFICI registration on the tax authority portal before the deadline.
Scope
What is and is not included
Included
- Written eligibility opinion (PDF)
- Advice on degree recognition for non-EU diplomas
- Tax-residency check with the tax authority and address update where needed
- IFICI registration filing before the 31 March deadline
- Review of the double-taxation treaty for foreign-source income
- 12 months of follow-up on IFICI questions, then a hand-off to a certified accountant
Not included
- The visa or residency permit itself (D7, D8, D2, Golden Visa are separate)
- Company incorporation (separate, see the LDA service)
- Ongoing accountant and annual tax return fees, billed by the accountant
- Degree recognition fees charged by the university or authority
Before IFICI
You need residency first
If you have no residency status yet, these are the usual routes: the D8 visa for remote workers, the D2 visa with an LDA, or the NIF as the first step before any visa.
D8 and IFICI together are $2,690, $190 less than buying them apart. Start D8 with IFICI, $2,690
FAQ
Common IFICI questions
What is IFICI?
IFICI is Portugal's tax incentive regime for scientific research and innovation, introduced in 2024 to replace the original NHR. It offers a 20% flat rate on qualifying Portuguese-source income for 10 years. It is sometimes called NHR 2.0, but it is narrower.
Who qualifies?
New tax residents who were not Portuguese tax residents in the previous 5 years, hold a degree at EQF level 6 or higher, and work in a qualifying activity for a qualifying Portuguese entity or in a certified start-up or research institution. We check each point in the eligibility opinion.
How is it different from the old NHR?
The old NHR closed to new applicants on 31 March 2024 and was broad. IFICI excludes retirees and passive investors, is tied to specific sectors and employers, and has narrower relief for foreign income.
What about foreign income?
IFICI gives relief from double taxation for some foreign-source income under double-taxation treaty conditions. The rules are narrower than the old NHR. We review your income sources and your country's treaty with Portugal.
When do I apply?
By 31 March of the year after the year you became tax resident. The regime cannot be backdated, so a missed deadline is a lost regime.
I had the old NHR. Can I switch?
No. They are separate regimes. If you were granted NHR before it closed, you keep it for the rest of your 10 years under the old rules.
Can I qualify if I work for a foreign employer?
Not directly. IFICI needs a Portuguese entity. A common structure is a Portuguese LDA that contracts with the foreign employer and pays you. We assess that structure case by case. See the LDA service.
Do I need residency first?
Yes. IFICI needs Portuguese tax residency, normally after a D7, D8, D2 or Golden Visa, or as an EU national. The IFICI fee covers the registration, not the visa.
Open door 07
Lock in the 20% rate
A written opinion, the filing and a treaty review, for one flat fee.