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Are you eligible for IFICI?

The successor regime to NHR — for scientific, tech, and higher-education roles at certified employers.

Were you tax-resident in Portugal at any point in the last 5 years?
When did you become tax-resident in Portugal?
Have you been on NHR before?
What kind of role does the position cover?
Is your employer certified under the IFICI programme?

Frequently asked questions

What is IFICI?

IFICI is the tax regime for 'Investigação Científica e Inovação' introduced by Portugal in 2024 to replace NHR for new arrivals. It offers a 20% flat IRS rate on qualifying employment/self-employment income and exemption on most foreign income for up to 10 years.

Who is eligible for IFICI?

You must be a new tax resident (not a Portuguese resident in any of the previous 5 years), work in a scientific research role, an innovation/startup role, or a highly-qualified role recognised by the government, and register with AT within 60 days of becoming resident.

How does IFICI differ from the old NHR?

IFICI is narrower than NHR: it only covers specific innovation/research/startup roles, not the broad 'high-value activity' list NHR used. The 20% flat rate and 10-year window are the same shape, but eligibility is stricter and the qualifying employer list matters.

Is this checker legal advice?

No. It reflects the best-available reading of the CIRS statute and secondary AT guidance current as of 2026-07. Talk to a Portuguese accountant before filing anything based on the result.

Does the checker store my answers?

No. This tool is anonymous. Answers stay in your browser and are never sent to our servers unless you sign up for the full app afterwards.