How this works
This checker decides nothing — the call is always the tax authority’s. What it does is run, in your browser, the two conditions that separate almost everyone: the 5-year rule and the eligible activity. If you clear both, it is worth moving forward with an accountant.
- 1
NHR is over for new arrivals
The Non-Habitual Resident regime stopped taking new sign-ups from 2024. Anyone already in it keeps it until their 10 years run out. For everyone else, the door is IFICI.
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Two entry gates
First, the 5-year rule: you cannot have been a Portuguese tax resident in any of the prior 5 years. Second, the activity: you must work in one of the eligible roles (research, higher education, highly qualified professions, certain companies, startups).
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The benefit
A flat 20% IRS rate on employment (category A) and self-employment (category B) income from eligible roles, for 10 years. Most foreign income is exempt — pensions excluded.
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Registration
You apply on the Portal das Finanças by 15 January of the year after you became resident. The body for your area (FCT, AICEP, IAPMEI, ANI or Startup Portugal) confirms the activity; the final call is the tax authority’s.
Frequently asked
Does NHR still exist? Can I sign up?
The regime still exists for people already inside it — they keep it for their full 10 years. But it closed to new sign-ups at the end of 2023. If you became resident in 2024 or later, ordinary NHR is no longer on the table; the route is IFICI (or, in a very specific case, a transitional rule for those who already met the conditions back in 2023).
What is the practical difference between NHR and IFICI?
Both give a 20% rate on qualified income and exempt much foreign income for 10 years. The big difference is the entry filter: old NHR covered a broad list of "high value-added activities"; IFICI is narrower and centres on research, innovation, higher education and highly qualified roles in eligible companies.
What exactly does the 5-year rule count?
You must not have been a Portuguese tax resident in any of the 5 calendar years before the one in which you become resident and claim IFICI. If you lived and paid IRS here 3 years ago, for example, you do not qualify. This is the same logic NHR used.
Are foreign pensions exempt under IFICI?
No. Unlike the original NHR (which at one point had generous pension rules), IFICI does not exempt foreign pensions or income from tax havens. It is built for people working in science, innovation and qualified roles, not for retirees.
When and where do you register?
On the Portal das Finanças, by 15 January of the year after you became a tax resident. Your activity is validated by the relevant body (FCT for research, AICEP/IAPMEI for companies with an investment contract, ANI for R&D, Startup Portugal for startups), but the tax authority grants the benefit. Missing the deadline is usually fatal for that year.
DISCLAIMER
Informational tool based on the 2025/2026 rules (art. 58.º-A EBF and Portaria 352/2024/1, amended by Portaria 52-A/2025/1). It is not tax advice and does not guarantee the tax authority will accept your application. Eligibility depends on the details of your situation, the exact profession and the body that validates it. Always confirm with a certified accountant and the official sources before acting.