Portugal's IFICI regime succeeds NHR with narrower eligibility

Portugal's NHR regime is closed to new applicants. Its successor, IFICI, is available only to highly qualified professionals in science and innovation.

Both schemes run for 10 years and offer a flat rate of 20% instead of the standard 48%. However, IFICI excludes preferential taxation of foreign pensions.

An application must be submitted by January 15 of the year after the move. Missing this deadline means losing access to the benefits for the entire period.