IFICI - Tax Incentive for Scientific Research and Innovation (NHR 2.0)
A 20% flat rate on your Portuguese salary and tax-free foreign income for a decade.
Record checked Oct 21, 2026 · official source confirmed 14 Nov, 06:01 UTC
Summary
Replacement for the old NHR: qualifying new residents in eligible research, innovation, tech and startup roles pay a flat 20% on Portuguese work income and most foreign income is exempt, for 10 years.
Dream spread
A 20% flat rate on your Portuguese salary and tax-free foreign income for a decade.
Relocation reality check
Only for specific eligible activities (not retirees or general remote workers); foreign pension (category H) income is not exempt; apply on the Portal das Finanças by 15 January of the year after becoming resident (late requests apply only from the filing year for the remaining period); must not have been Portuguese tax resident in the prior 5 years.
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
The 0–100 move-match score, quality score, and would-stay breakdown — with confidence and full reasoning — unlock on Solo and Household.
See Solo & Household plansCheck: Local job required
The program expects a job with an employer in Portugal — it is not a remote-work route.
Check: Family members not covered
Dependants are not included in this program — each family member needs their own route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
New Portuguese tax residents (non-resident in the prior 5 years, never on NHR) working in qualifying highly skilled, R&D, startup or innovation activities.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Local job required
CautionThe program expects a job with an employer in Portugal — it is not a remote-work route.
Family members not covered
CautionDependants are not included in this program — each family member needs their own route.
The long game
If Portugal becomes home, here is the road from first visa to a second passport.
Portugal · residency → PR → citizenship
Verify rules- Y0
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Duration
- 120 months (about 10 years)
- Property purchase
- Not required
- Tax
- 20% flat rate on eligible Category A/B income; foreign employment, business, investment, rental and capital gains income generally exempt (pensions and blacklisted-country income excluded); 10 years.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
- Deposit / first month rent$2,000
- Visa & consular fees$500
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
Existing communities already talking about life in 🇵🇹 Portugal. Lurk, ask, make a friend — before the flight.
- r/PortugalExpats
Visas, housing, banking and day-to-day questions from movers.
- r/portugal
Source trail
Official links, the line we checked, and when we last checked it.
“AT Ofício Circulado 20276/2025: "Taxa especial de 20%"; "O período é de 10 anos consecutivos"; request "até ao dia 15 de janeiro do ano seguinte"”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.