May 2026 · 8 min read
Portugal NHR Explained (2026 Update): Who Still Qualifies
The Non-Habitual Resident regime ended for new applicants in 2024 — but the IFICI replacement is live. Here's who qualifies now.
Portugal's classic NHR regime — 10 years of 0% tax on most foreign income — closed to new applicants on March 31, 2024. But Portugal launched a successor: the IFICI (Incentive for Scientific Research and Innovation), often called NHR 2.0.
Who qualifies for IFICI?
- Researchers, scientists, university professors
- Highly-qualified professionals in eligible activities (R&D, tech)
- Directors of certified Portuguese companies
- Members of the boards of qualifying entities
Tax benefits under IFICI
20% flat rate on Portuguese-sourced income from eligible activities; most foreign-sourced income remains tax-exempt for 10 years.
Already on classic NHR?
Your existing NHR status continues until your 10-year clock runs out.