Scope: this guide covers NHR and IFICI only in broad terms. It is not a complete statement of either regime. For the official rules, read article 58.º-A of the EBF on Portal das Finanças and the AT IFICI information leaflet.
For years, Portugal's Non-Habitual Resident (NHR / RNH) regime drew retirees and professionals. The 2024 State Budget (Lei n.º 82/2023, de 29 de dezembro) ended it for new entrants and created a narrower successor, IFICI (Incentivo Fiscal à Investigação Científica e Inovação). Neither one depends on buying property.
NHR: closed, with a transition
- The regime was revoked from 1 January 2024. Article 236 of Lei n.º 82/2023 keeps it for people who were already NHR beneficiaries, for the rest of their 10-year period.
- The same article set a transitional window for some people who became tax resident by 31 December 2024 (for example, those with an employment contract or a residence visa from before the deadline). AT's Ofício Circulado 90068/2024 sets out the procedure. Late registrations only take effect from the year of application, for whatever remains of the 10 years.
- In practice, someone moving to Portugal in 2026 cannot start a new NHR period. If you think you fall under a transitional case, check with AT (Portal das Finanças FAQ) or a tax adviser.
IFICI: what the law says
IFICI is set out in article 58.º-A of the Tax Benefits Statute (EBF) and regulated by Portaria n.º 352/2024/1:
- Who: people who become Portuguese tax residents and were not resident in any of the previous five years, and who work in qualifying activities. These include higher-education teaching and scientific research; qualified jobs under contractual investment benefits; highly qualified professions in certain companies (for example exporters of at least 50% of turnover in listed CAE codes); jobs in activities recognised by AICEP or IAPMEI; R&D staff eligible for SIFIDE; jobs at certified startups; and posts defined by the Azores and Madeira.
- What: a special IRS rate of 20% on net employment (category A) and self-employment (category B) income from those activities, for 10 consecutive years from the year you register as resident. You can opt for normal progressive taxation instead.
- Who is excluded: anyone who benefits or has benefited from NHR, and anyone who opted for the former-residents regime of article 12.º-A of the IRS Code (EBF 58.º-A, n.º 10).
- Each year: you must be tax resident and still earning income from a qualifying activity.
How to apply
According to the AT IFICI leaflet, you register on Portal das Finanças under Cidadãos › Serviços › Benefícios Fiscais › Inscrição no IFICI › Entregar Pedido, by 15 January of the year after the one in which you became resident. If you register late, the benefit starts from the year you register and runs only for the rest of the 10 years.
What we have not covered
How foreign-source income (pensions, dividends, capital gains) is treated under IFICI and the old NHR is detailed and changes with double-taxation treaties. We have not summarised it here, to avoid oversimplifying. Read article 58.º-A in full or get professional advice.
Pensioners: IFICI is about work income from qualifying activities. It is not a pensioner regime.
Frequently asked questions
Can I still apply for NHR in 2026?
Not as a new entrant. The regime was revoked from 2024; only existing beneficiaries and the narrow transitional cases in art. 236 of Lei 82/2023 keep it.
Source: Lei n.º 82/2023, de 29 de dezembro (Orçamento do Estado para 2024) — Diário da República; AT, Ofício Circulado n.º 90068/2024: NHR transitional regime
What is the deadline to register for IFICI?
15 January of the year after the one in which you became tax-resident. If you register late, the benefit applies from the year you register, for the rest of the 10 years.
Source: AT leaflet — IFICI, Incentivo Fiscal à Investigação Científica e Inovação; Portaria n.º 352/2024/1, de 23 de dezembro (IFICI) — Portal das Finanças
Related reading
Sources
- Lei n.º 82/2023, de 29 de dezembro (Orçamento do Estado para 2024) — Diário da República — accessed 2026-10-10
- AT, Ofício Circulado n.º 90068/2024: NHR transitional regime — accessed 2026-10-10
- Portal das Finanças FAQ 00309 — Residente Não Habitual — accessed 2026-10-10
- Estatuto dos Benefícios Fiscais, artigo 58.º-A (IFICI) — Portal das Finanças — accessed 2026-10-10
- AT leaflet — IFICI, Incentivo Fiscal à Investigação Científica e Inovação — accessed 2026-10-10
- Portaria n.º 352/2024/1, de 23 de dezembro (IFICI) — Portal das Finanças — accessed 2026-10-10
This guide is general information, not financial, tax or legal advice. Confirm with Portal das Finanças, AIMA, Banco de Portugal or a qualified professional for your situation.