IFICI (NHR 2.0), Europe's most competitive tax regime for qualifying professionals
Portugal's IFICI regime gives qualifying professionals 20% flat tax and 0% on most foreign income for 10 years. Find out if you qualify in 30 minutes. Free call.
Europe's most competitive
tax regime for qualifying professionals
We are Portugal's specialist team for the IFICI regime, the successor to NHR. Book a free call and we will tell you in 30 minutes if you qualify and how much you will save.
IFICI, Incentivo Fiscal à Investigação Científica e Inovação, is Portugal's successor to the NHR regime, in force since 1 January 2024. It is designed for qualified professionals, researchers, founders, and board members who become Portuguese tax residents.
March 2026 update, what the first approvals tell us
IFICI is now fully operational. The Tax Authority has processed the first wave of applications and established clear eligibility standards.
How we help you qualify and apply
Expatico manages steps 1, 2, and 3 for you end to end.
Book a free call to get started
The most accessible IFICI route:
a board seat at a certified Portuguese startup
Employees, board members, and governing body members of certified Portuguese startups under Law 21/2023 qualify for IFICI. This is one of the most accessible routes into the regime: the qualifying basis is the company's certification and a genuine, remunerated role, rather than sector-specific experience in a particular industry. It has been confirmed as working following the 2025 approvals.
Expatico operates as a matchmaker between Portuguese startups and professionals looking for board roles. We are ideally positioned to help you secure a genuine board position at a certified startup, making you eligible for IFICI.
"A Berlin-based technology executive secured a board seat at a certified Lisbon startup and received IFICI approval within 8 weeks of becoming Portuguese tax-resident. Annual tax saving: over €140,000."
Check my IFICI eligibility
What Expatico handles for you
We manage the full process, from your first question to your IFICI confirmation.
Income tax treatment under IFICI
How different income types are taxed under the standard Portuguese regime versus IFICI.
IFICI: Frequently Asked Questions
This FAQ provides general information only and does not constitute legal or tax advice. Eligibility and tax treatment depend on individual circumstances, income sourcing, documentation and applicable tax treaties. Portuguese tax and immigration rules may change. Qualified Portuguese legal and tax advice should be obtained before becoming tax-resident or implementing an IFICI structure.
Check your IFICI eligibility in 60 seconds
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Or check your eligibility in 60 seconds
Obtain your Portuguese tax number. We handle this in 48 hours.
Establish your Portuguese address and register as a tax resident.
Secure genuine employment, a board seat, or a research arrangement with a qualifying entity.
File your IFICI application with the competent entity for your route, the Tax Authority, FCT, AICEP, IAPMEI, ANI or Startup Portugal, by 15 January of the year after you become resident.
AT confirms your status, typically by 31 March. IFICI applies from your first year of residency.
We obtain your Portuguese tax number remotely, before you move.
We set up your Portuguese address and register you as a tax resident.
We match you with certified Portuguese startups for a genuine board or advisory position.
We prepare and submit your application to the Tax Authority with the correct documentation.
We open your Portuguese bank account and handle the administrative setup.
We are available throughout your 10-year IFICI period to answer questions and manage annual compliance.
IFICI is Portugal's tax incentive for qualifying professionals, researchers, founders and board members who become Portuguese tax residents.
A founder may qualify through genuine employment or board membership in a Portuguese company that meets the relevant IFICI requirements. For the startup route, the company must be certified as a startup in Portugal. Foreign company ownership or investment alone is insufficient.
Yes. Genuine members of the governing body of an eligible Portuguese company can qualify. The appointment, responsibilities and remuneration should be properly documented.
Not necessarily. Board membership and certain research or professional arrangements can qualify without full-time employment. However, some IFICI routes specifically require an employment contract. Contractor arrangements do not qualify under every route.
Yes, but digital-nomad or visa status alone is not enough. The person must independently satisfy one of the IFICI professional-activity routes.
Yes, but IFICI is individual. Each spouse must independently meet the five-year non-residency test, hold a qualifying activity and submit a separate application.
No. Anyone who benefits or previously benefited from NHR or Programa Regressar is generally excluded from IFICI.
No. IFICI and IRS Jovem cannot normally be used simultaneously.
Obtain a Portuguese NIF and register as tax-resident. Put a genuine qualifying employment, board or research arrangement in place. Collect the required contracts, company certificates and supporting documents. Apply through the Portuguese Tax Authority portal. Claim the IFICI treatment in your annual tax return.
When must the qualifying arrangement be in place?
The qualifying activity must exist during the year in which you claim IFICI. To protect the first qualifying year, the arrangement should be genuine, active and properly documented from the start of Portuguese tax residence. A nominal or poorly documented role may be challenged.
The application must normally be submitted by 15 January of the year after becoming Portuguese tax-resident. For example, someone becoming resident in 2026 should apply by 15 January 2027.
A late application does not necessarily eliminate IFICI completely. However, the benefit generally starts only from the year of application, while the original 10-year period continues to run. You therefore lose the earlier years permanently.
IFICI lasts for up to 10 consecutive tax years, starting in the year you first become Portuguese tax-resident. You must continue to meet a qualifying activity requirement in each year.
What happens if I lose my qualifying role?
IFICI may be preserved if you start another qualifying activity within six months. The change must normally be reported by 15 January of the following year.
Qualifying Portuguese employment and self-employment income is taxed at a flat 20% rate. Other Portuguese income remains subject to the normal Portuguese tax rules.
Foreign-source income is generally exempt, including qualifying dividends and interest, capital gains, rental income, and royalties. Foreign pension income is generally not exempt. Income from Portuguese-blacklisted jurisdictions may be taxed at 35%.
Generally yes, provided the gains are genuinely foreign-sourced and do not arise from a blacklisted jurisdiction.
Potentially. IFICI generally exempts foreign-source income, but the sourcing and classification of cryptocurrency gains can be complex. Exemption should not be assumed without individual tax advice.
The Golden Visa is a residence-by-investment programme for non-EU, non-EEA and non-Swiss citizens. It provides Portuguese residency, Schengen travel rights and family-reunification possibilities. Current qualifying investments include certain Portuguese funds, research, cultural contributions and job-creation or company-investment routes.
How much time must a Golden Visa investor spend in Portugal?
The physical-presence requirement is low, generally at least seven days during the first year and 14 days during subsequent periods.
Does a Golden Visa automatically qualify someone for IFICI?
No. The Golden Visa provides residency rights, not IFICI eligibility. A Golden Visa investor who becomes Portuguese tax-resident must still have qualifying employment, board membership, research activity or another eligible arrangement. The investment itself is not sufficient.
Can a Golden Visa investor obtain Portuguese citizenship after five years?
Not generally under the rules effective from 19 May 2026. The standard residence requirement is currently seven years for nationals of Portuguese-speaking countries and ten years for most other non-EU nationals. Applicants must also meet language, integration, criminal-record and other legal requirements.
After the 10-year period, the individual is taxed under Portugal's standard personal-income-tax rules.
Takes about 3 minutes. You get a route by route result and an estimate of what you would pay.
* Cryptocurrency exemption should not be assumed without individual tax advice. The sourcing and classification of crypto gains can be complex.
Indicative figures only. Actual tax treatment depends on individual circumstances, income sourcing, and applicable tax treaties. This table does not constitute tax or legal advice.