Flat rate
20.0%
Duration
10 years
Prior non-residency
5 years
required before applying
Standard top income tax
48.0%
Portugal, without the regime
Overview
- Regime
- IFICI (NHR 2.0)
- Country
- Portugal
- Type
- Non dom
- Status
- Active
- Effective from
- Jan 1, 2024
- Expires on
- —
Details
- Summary
- Tax incentive for scientific research and innovation, replacing the original NHR regime. Provides a 20% flat rate on qualifying Portuguese-source employment and self-employment income.
- Eligibility
- Must not have been tax resident in Portugal in prior 5 years. Must carry out qualifying scientific research, innovation, or high value-added activities.
- Benefits
- 20% flat rate on eligible employment/self-employment income. Exemption on most foreign-source income (dividends, interest, royalties, capital gains, pensions) if taxed in source country.
- Requirements
- Must become Portuguese tax resident. Must engage in qualifying activities.
- Limitations
- More restrictive than original NHR. Limited to specific professional activities and sectors.
- Income types covered
- Employment, self-employment from eligible activities, pensions
- Duration details
- 10 consecutive years
View source PwC Worldwide Tax Summaries