The New NHR (IFICI) Regime

The old Non-Habitual Resident (NHR) regime has been replaced by the IFICI (Tax Incentive for Scientific Research and Innovation). Unlike the broad NHR, this new version is strictly for specific careers in science, technology, and startups.

If you qualify, you get a flat 20% tax rate on Portuguese income and exemptions on foreign income for 10 years. However, passive income pensioners (D7) generally no longer qualify for the flat tax unless grandfathered in under previous rules.