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November 27, 2025 - News
Portugal's New Tax Regime for Highly Qualified Professionals
What is IFICI?
• The IFICI (Tax Incentive for Scientific Research and Innovation) regime — also known as NHR 2.0 — came into effect on January 1, 2024.
• It replaces the former Non-Habitual Resident (NHR) regime for new applicants.
• The goal: to attract highly qualified professionals across key sectors in Portugal.
Key Tax Benefits (for up to 10 years):
• 20% flat tax rate on employment or self-employment income earned in Portugal (within eligible sectors).
• Full tax exemption on most foreign-sourced income, including:
- Business and professional income earned abroad;
- Dividends, interest, royalties, rental income, and capital gains from foreign sources.
• Progressive tax rates may apply to pension and other domestic income.
• 35% tax rate applies to income paid from blacklisted jurisdictions.
Confirm your status and ensure you make the most of the regime.
Who Can Benefit?
• Company executives and senior managers.
• Other professionals in strategic sectors for Portugal’s economy.
• Engineers and technical specialists.
• Directors and producers in film, theatre, TV, and radio.
• Medical doctors and university professor.
• Scientists and researchers such as IT.
Eligibility Requirements:
• Become a tax resident in Portugal (reside over 183 days/year or have a habitual home available).
• Not have been a registered tax resident in Portugal during the previous five years.
• Apply formally for IFICI status upon registration as a tax resident (or maximum by January 15th of the following year).
• Exercised through an employment contract, directorship, or other qualifying professional roles within the eligible activities.
Need Guidance?
If you want to know more or would like to unsure of your eligibility, we can help. A personalized analysis can confirm your status and ensure you make the most of these benefits. In global relocation, knowledge is your strongest ally — let’s make it work for you.
