Do you qualify for IFICI (NHR 2.0)?
You must not have been a Portuguese tax resident in the last 5 years, hold at least a level 5 qualification under the European Qualifications Framework (except on the investment route), and engage in a qualifying professional activity in Portugal in one of the eligible sectors.
The three IFICI requirements
No Portuguese tax residency in the last 5 years
You must not have been resident in Portugal in any of the five previous years. Former NHR beneficiaries are excluded.
not tax resident in Portugal, in any of them
A level 5 qualification (EQF)
Level 5 qualification (EQF) required on the company and employment routes. No level 5 qualification required on the investment route.
EQF qualification, company and employment routes
A qualifying professional activity in Portugal
The qualifying sectors include
- extractive and manufacturing industries
- civil engineering
- hospitality
- information and communication (publishing, film and TV production, radio and television, telecommunications, computer consultancy and programming, information services)
- financial activities
- fund management
- head office activities
- scientific research and development
- architecture
- engineering and technical activities
- combined office administrative services
- higher education
- human health activities
Three ways to meet the activity test
Your IFICI in three steps
Talk it through on a free call
15 minutesWe look at your situation, explain your options and give you a clear next step. No obligation.
You become tax resident in PortugalSet up the qualifying activity
4 to 8 weeksMost clients complete the setup in 4 to 8 weeks. The benefit applies retrospectively, so the time it takes doesn't cost you money.
Register for IFICI
By 15 JanuaryRequests are filed on the Portal das Finanças by 15 January of the year after the one in which you become resident.
IFICI: a 20% flat rate and 0% on most foreign income
It isn’t automatic. How you’re paid has to qualify first, through a Portuguese contract, freelancing or a Portuguese company. Then you register by a deadline.
The deadline to register, in the year after you become resident. Register late and the 20% only starts in the year you register.
See whether you qualify in two minutes
A few questions about your income, your age and how you work. IFICI (NHR 2.0), IRS Jovem or the standard rates: we name the one that applies to you, and what it changes.
Why Portugalize
We’re Portuguese and we grew up navigating this system: the laws, the portals, the deadlines, the language and the people on the other side of the phone.
Your own dedicated specialist
The specialist who prepares your case is the one you message, from your first document to the last step.
Built around you
You’re a person with a specific situation. We listen, adapt and plan the work around what matters to you.
Rule changes, tracked for you
Immigration and tax rules change often. We follow the changes at the source, in Portuguese, and prepare your case under the rules in force.
A fixed fee, agreed upfront
Before you pay, you’ll know our fee and which government fees and other costs apply to your case.
Frequently asked questions
What is IFICI (NHR 2.0)?
IFICI is Portugal's tax incentive programme for new residents, commonly known as NHR 2.0. It offers a 20% flat tax rate on qualifying Portuguese employment income and 0% tax on most foreign income (dividends, capital gains, interest, rental income) for 10 years.
Do I need to create a company for IFICI?
Not necessarily. But for most expats who don't have qualifying Portuguese employment, setting up a company is the most practical and reliable route.
Do I need a visa to benefit from IFICI?
IFICI is a tax regime, not an immigration permit, and the two are separate processes. If you're not an EU citizen you'll need legal residency in Portugal to benefit from it. The date you become tax resident also sets your IFICI deadline, so we look at your timing on the call.
What happens after the checker?
You see your route and can book a free 15-minute intro call directly in the flow. We look at your situation, explain your options and give you a clear next step. No obligation.
Related questions
Talk your result through
A free 15-minute call with a specialist, before you commit to anything. We go through three things:
- What applies to you, checked against your full situation
- What to do, and in which order
- What it costs for your case
General information as of November 2026. Not legal or tax advice. Rules and thresholds change, and eligibility depends on your facts. Portugalize is the trading name of Moura Jacob & Moreira de Sousa, Advogados e Consultores Jurídicos, SP, Lda., a Portuguese law firm and consultancy firm.