Portugal IFICI regime: eligibility checklist

Steps

1. Prior non-residency in Portugal

   Confirm you were not a Portuguese tax resident in any of the five calendar years before the year in which you become a Portuguese tax resident.

   Official source

2. No prior NHR or former-resident regime

   Confirm you have never benefited from Portugal's former NHR (non-habitual residence) regime or the former-resident regime. Prior use of either disqualifies you from IFICI.

   Official source

3. Application deadline of 15 January

   Submit your IFICI registration by 15 January of the year after becoming a Portuguese tax resident. Missing this window means waiting for the next eligible year.

   Official source

4. Confirm the 20% headline rate on qualifying income

   The flat 20 percent rate applies to eligible Portuguese employment and professional income in qualifying high-value-added activities. Income from other sources is taxed under standard Portuguese rules.

   Official source

5. Understand the pension income exclusion

   Most foreign-source income is exempt under IFICI, but foreign pension income is explicitly excluded from that exemption. Foreign pensions are taxed at standard Portuguese rates. Factor this into any comparison with Greece's Article 5B regime.

   Official source

Cited requirements