Cited June 2026 · 2 primary sources · screening, not advice
Portugal IFICI 20% regime (NHR successor)
Portugal's IFICI regime, the successor to NHR from the 2024 State Budget, applies a flat 20 percent rate to eligible Portuguese employment and professional income for ten years, with most foreign-source income exempt apart from pensions. It is open only to people who were not Portuguese tax residents in the prior five years and never used NHR. The figures below are screened, sourced, and dated. They are not advice.
How does the Portugal IFICI 20% regime (NHR successor) work?
Portugal applies a flat 20% rate on eligible Portuguese employment and professional income under this regime, for up to 10 years (PwC Worldwide Tax Summaries, Portugal, other tax credits and incentives, verified 2026-06-25). The published eligibility rules are below; confirm your own position with a licensed professional and the official source.
What would disqualify you
These are published eligibility rules reported from their source on the verified date. Each rule describes a condition that, if it does not hold, would exclude an applicant from this regime. They are not advice and they change. Confirm your own position with a licensed professional and the official source.
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Published rule: Must not have qualified as a Portuguese tax resident in any of the previous five years. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.
have not qualified as tax residents in Portugal in any of the previous five years
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Published rule: Apply by 15 January of the year after becoming a Portuguese tax resident. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.
The application should be filed until the 15th January of the next year following that in which the individual is considered resident in Portugal for tax purposes
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Published rule: Most foreign-source income is exempt, but foreign pension income and income from blacklisted countries are not, so foreign pensions are taxed. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.
foreign-sourced income is exempt with the exception of pension income and income sourced in 'blacklisted' countries
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Published rule: Must not have benefited from the former NHR regime or the former-resident regime. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.
must not benefit or have benefited from the NHR regime or the former resident regime
Headline facts
| Flat tax rate on eligible Portuguese employment and professional income | 20 % Good PwC Worldwide Tax Summaries, Portugal, other tax credits and incentives Verified 2026-06-25 A special 20% rate on net employment income (category A) and business and professional income (category B) derived from the activities identified in the applicable legislation |
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| Maximum regime duration | 10 years Good PwC Worldwide Tax Summaries, Portugal, other tax credits and incentives Verified 2026-06-25 is entitled to benefit from the regime for a period of ten years |
Common questions
What is the headline rate of the Portugal IFICI 20% regime (NHR successor)?
A flat 20% on eligible Portuguese employment and professional income (PwC Worldwide Tax Summaries, Portugal, other tax credits and incentives, verified 2026-06-25). It is one published regime among several; eligibility differs by regime, so verify yours with a licensed professional.
How long does the Portugal IFICI 20% regime (NHR successor) last?
Up to 10 years for a qualifying applicant (PwC Worldwide Tax Summaries, Portugal, other tax credits and incentives, verified 2026-06-25). Non-compliance in any year can end it early; see the disqualifying conditions above.
Cite this data
Copy the line for any fact you want to cite. Each line names the source, the date we verified it, and the canonical URL with a fragment pointing to the fact path.
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PwC Worldwide Tax Summaries, Portugal, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/portugal/tax/ifici#headlineRate -
PwC Worldwide Tax Summaries, Portugal, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/portugal/tax/ifici#durationYears -
PwC Worldwide Tax Summaries, Portugal, significant developments, verified 2026-06-25, https://mysecondcountry.com/portugal/tax/ifici#eligibility.priorNonResidency -
PwC Worldwide Tax Summaries, Portugal, other tax credits and incentives, verified 2026-06-25, https://mysecondcountry.com/portugal/tax/ifici#eligibility.applicationWindow -
PwC Worldwide Tax Summaries, Portugal, significant developments, verified 2026-06-25, https://mysecondcountry.com/portugal/tax/ifici#eligibility.knownCatch -
PwC Worldwide Tax Summaries, Portugal, significant developments, verified 2026-06-25, https://mysecondcountry.com/portugal/tax/ifici#eligibility.priorRegimeExclusion
How to read this page
Every figure above is a cited claim: a value, the named source, the date we last verified it, and a confidence mark. Verified means an official statistical body or primary law. Good means an official authority read through a secondary. Limited means a directional figure to check yourself.