NHR and IFICI

Special regimes to attract foreign specialists.

NHR 1.0 (until 2024)

• Valid for 10 years from first registration year
• PT qualifying income A/B: 20% flat
• Foreign income A/B/E/F/G: isenção (exemption)
• Foreign pension (Cat H): 10% autonomous
• Closed to new applicants from 01.01.2024

IFICI (from 2024)

• Incentivo Fiscal à Investigação Científica e Inovação
• Requires qualifying activity and employer
• PT qual. income A/B: 20% flat
• Foreign income: isenção
• Duration: 10 years

Qualifying Activities (EVA)

NHR 1.0: EQF 4 or 5+ years experience. IFICI: EQF 6 (bachelor's) + 3 years experience or PhD.