IFICI Portugal 2026 | Successor to NHR | Tax Benefits for Residents | Visas.pt

The IFICI (Incentivo Fiscal à Investigação Científica e Inovação — Fiscal Incentive for Scientific Research and Innovation) programme is Portugal's successor to the former NHR (Non-Habitual Residency) scheme. It was introduced in the 2024 State Budget and applies to new Portuguese tax residents from 2024 onwards.

Key differences from NHR:

• NHR was available to almost any new tax resident; IFICI is profession-specific
• IFICI targets professionals in qualifying fields including technology, research, scientific investigation, and innovation roles
• Standard retirees or passive income earners who qualified for NHR may no longer qualify for IFICI

Who typically qualifies for IFICI:

• Technology and IT professionals
• Scientific researchers
• Entrepreneurs in innovation sectors
• Certain senior management roles in qualifying industries

Tax benefits: qualifying IFICI income is taxed at a flat 20% rate for Portuguese-source income (significantly below standard progressive rates which can reach 48%). Foreign-source income treatment depends on the applicable double taxation agreement.

Duration: IFICI status lasts for 10 years.

Important: IFICI eligibility must be assessed before you establish Portuguese tax residency — it cannot be applied retroactively. Our tax consultation (€225) includes an IFICI eligibility assessment.