NHR 2.0 / IFICI Tax Regime
20% flat income tax rate for qualifying professions; foreign income exemption Must apply by Jan 15 of year following tax residency. Old NHR ended 2024.
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Key Details
Stay Requirements
IFICI / NHR-2.0 requires becoming a Portuguese tax resident - 183-day rule (or habitual residence)
high confidenceHighlights
- 20% flat tax rate for qualifying income
- Exemption on foreign income
- Application required by January 15
- Transition from old NHR to new NHR 2.0
- Attractive for expatriates
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- Stays temporary. There's no built-in path to permanent residence — you'd need another route to settle for good.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Legislative changes could alter tax benefits or eligibility criteria.
Tax Notes
20% flat income tax for qualifying professions; foreign income may be exempt.
Sources
Figures are AI-assisted and can change. Confirm every detail on the official source before you act on it.