IFICI Program (NHR 2.0)
NHR Status
Discover the Benefits of IFICI (NHR 2.0) with Our Expert Services
Applying for NHR 2.0 (IFICI Program)
Expert guidance
Our IFICI Program (NHR 2.0) services provide expert guidance to help you navigate the new tax incentive framework and maximize your tax efficiency under Portugal’s updated regime.
Hassle-free application process
From the initial eligibility assessment to final approval, we handle every step of the IFICI application process on your behalf, ensuring a stress-free experience.
What is IFICI (NHR 2.0)?
The Tax Incentive for Scientific Research and Innovation (IFICI) is Portugal’s new tax regime. Under the IFICI regime, eligible individuals may benefit from a flat 20% personal income tax rate on qualifying employment and self-employment income for a period of up to 10 years. Unlike the previous NHR regime, IFICI is more targeted and applies primarily to individuals working in high-value activities, such as technology, scientific research and innovation-related sectors.
To qualify for IFICI in Portugal, an individual must meet the following conditions:
• Not have been a tax resident in Portugal in the previous 5 years
• Become a tax resident in Portugal under Portuguese domestic law
• Perform a highly qualified activity within eligible sectors (e.g. research, technology, innovation or strategic industries)
• Be employed by, or engaged with, a qualifying entity (such as certified companies, startups or research institutions)
• Obtain a Portuguese tax identification number (NIF)
Scope of the IFICI Program
The IFICI regime applies primarily to employment income and self-employment income, within eligible activities.
Unlike the former NHR program, IFICI does not generally cover pensions or most passive foreign income, making it more focused on active professional contributions to the Portuguese economy.
It is important to note that income from Portuguese sources may still be subject to additional taxes.
It is advisable to consult with a qualified tax professional to determine whether you are eligible for the IFICI program and to understand the tax implications of becoming a tax resident in Portugal under this regime.
IFICI Program
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REQUIRED DOCUMENTS
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NIF Document
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Copy of Passport
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Proof of Address
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Proof of Non-Tax Residency in Portugal over the Previous 5 Years