Portugal’s former Non-Habitual Resident (NHR) tax regime was repealed for general access from 1 January 2024. Existing beneficiaries and individuals covered by the statutory transitional provisions may continue to benefit where the relevant conditions are satisfied.
For new residents, the Tax Incentive for Scientific Research and Innovation (IFICI) is a separate regime with narrower eligibility requirements. It should not be understood as a general tax benefit available to everyone relocating to Portugal.
IFICI may provide a 20% tax rate on qualifying employment or self-employment income for a ten-year period. Eligibility depends on factors including previous tax residence, the activity performed, the employer or organisation involved and the registration requirements.
Holding a residence visa or permit does not automatically confer NHR or IFICI status. Immigration residence and tax residence must be assessed separately.
Before relocating, applicants should obtain advice on Portuguese tax registration, foreign income reporting and any applicable tax incentive. I assist with the legal aspects of relocation and related administrative requirements.