일상의 돈세금 · 계획
Portugal IFICI ("NHR 2.0") Eligibility Checker
Moving to Portugal expecting NHR? That regime is gone — check what IFICI actually gives you.
Checks your eligibility for Portugal’s IFICI (Incentivo Fiscal à Investigação Científica e Inovação, widely called "NHR 2.0"): 20% flat tax on eligible-activity Portuguese income for 10 years, with most foreign income exempt. The old NHR closed to new entrants on 1 Jan 2024, yet general AI still tells people to "apply for NHR" and quotes its 10% foreign-pension rate — gone: IFICI taxes foreign pensions at full progressive rates. The real gate is an activity test across six routes with route-specific certifying entities (FCT, AT, ANI, Startup Portugal, AICEP) — this tool walks the gates in order and names the route, the certifier, and the registration deadline.
기준: Lei 82/2023 (NHR closed 2024) · EBF art. 58-A + Portaria 352/2024/1 · 20% flat, 10 years · registration by 15 Jan · verified 2026-07-23
규칙이 바뀌었습니다 — 무슨 일인지 →숫자
- Verdict
- Appears eligible for IFICI
- via the Annex-I highly qualified profession in an RFAI / investment-benefit company route
- IFICI tax on eligible PT income
- €12,000
- 20% flat on €60,000 — most foreign income exempt
- Certifying entity
- AT (Autoridade Tributária e Aduaneira)
- Regime duration
- 10 years
- consecutive, non-renewable
- Registration deadline
- 15 January
- of the year AFTER you become PT tax resident
실무자의 해석
좋은 신호
Appears eligible via the Annex-I highly qualified profession in an RFAI / investment-benefit company route. The certifying entity for this route is AT (Autoridade Tributária e Aduaneira) — it, not you, confirms the activity. Register by 15 January of the year after you become PT tax resident; certifiers report to AT by 15 February, and decisions land around 31 March.
주의
If anything — an article, a forum, or an AI chatbot — told you to "apply for NHR": that regime closed to new entrants on 1 January 2024 (transitional registrations ended 31 March 2025; existing holders keep their 10-year term). IFICI is the successor, and unlike NHR it is activity-gated — there is no general 20% regime for simply moving to Portugal.
알아둘 점
The 20% flat rate applies to your eligible-activity Portuguese employment / self-employment income — €12,000 on €60,000 — vs mainland progressive rates that reach 48%+ above roughly €80k (top marginal ~48% plus the solidarity surcharge, up to ~53% combined). Most foreign income is exempt with progression: foreign employment, dividends, interest, royalties, rents, and capital gains. Blacklist-jurisdiction investment income is taxed at 35%. No exact progressive-tax comparison is computed here — see the methodology for why.
알아둘 점
Certification reality on this route: AT interprets the Annex-I profession list through CPP occupation codes — your job title is indicative, not determinative. A "specialist" or "director" title does not guarantee the underlying CPP code qualifies, and the employer must actually hold RFAI / investment-benefit status. Confirm both before relying on this route.
주의
Not advice. This checker restates the published eligibility criteria — the certifying entities (FCT, AT, ANI, Startup Portugal, AICEP) decide, not this tool, and the route definitions turn on CAE / CPP codes and company statuses you cannot fully self-assess. Before moving, contracting, or filing anything, engage a Portuguese tax professional.
산출 방법
Regime: IFICI (Incentivo Fiscal à Investigação Científica e Inovação, "NHR 2.0") — introduced by Lei 82/2023 as EBF art. 58-A and regulated by Portaria 352/2024/1. It grants a 20% flat IRS rate on eligible-activity Portuguese employment and self-employment income for 10 consecutive, non-renewable years.
Eligibility gates, in order: (1) becoming a Portuguese tax resident who was NOT PT tax resident in any of the previous 5 years; (2) never having benefited from the old NHR regime or the Programa Regressar; (3) exercising an eligible activity under one of the six routes; (4) for the Annex-I highly-qualified-profession route only, holding a PhD (EQF level 8) or a Bachelor-level degree (EQF level 6) plus at least 3 years of duly proven professional experience.
The six routes and their certifying entities (Portaria 352/2024/1): higher-education teaching / scientific research → FCT; Annex-I highly qualified professions in companies with RFAI / investment-benefit status → AT; companies with an Annex-II CAE code and ≥50% export turnover → AT; certified startups under Lei 21/2023 → Startup Portugal; R&D personnel with SIFIDE-eligible costs → ANI; jobs under AICEP contractual investment benefits → AICEP. Madeira and Azores have route slots in the law whose regional implementing regulation was still pending as of mid-2026.
Tax treatment: 20% flat on eligible-activity PT employment / self-employment income. Most foreign-source income is exempt (with progression): foreign employment income, dividends, interest, royalties, rents, and capital gains. Investment income from blacklisted jurisdictions is taxed at 35%. Foreign PENSIONS are excluded from the exemption and taxed at full progressive rates — top marginal ~48%, up to ~53% with the solidarity surcharge. This is the sharpest break from the old NHR, which taxed foreign pensions at 10%.
Timeline: registration with the competent certifying entity by 15 January of the year after becoming PT tax resident; certifiers report registrations to AT by 15 February; decisions are communicated by around 31 March. The old NHR closed to new entrants on 1 January 2024 and its transitional registration window ended 31 March 2025; existing NHR holders keep their original 10-year term.
Why no exact progressive-tax comparison is computed: the 2026 mainland IRS bracket table was not part of this pass’s verified data, and fabricating brackets would be worse than omitting them. The tool therefore computes only the verified 20% flat figure and describes the progressive alternative qualitatively with one verified anchor (top marginal ~48% + solidarity ≈ up to 53%). The 2026 state budget (OE2026) made general bracket updates but no IFICI-specific changes.
Sources: the AT (Autoridade Tributária) portal as primary; Portaria 352/2024/1 as analysed by Cuatrecasas. Verified 2026-07-23.
질문
- Can I still apply for Portugal’s NHR regime?
- No. The NHR closed to new entrants on 1 January 2024 (Lei 82/2023), and the transitional registration window for people who had already committed to moving ended on 31 March 2025. Existing NHR holders keep their 10-year term under the old rules. For new arrivals the successor is IFICI ("NHR 2.0") — and it is activity-gated, not open to everyone.
- Does IFICI tax my foreign pension at 10% like NHR did?
- No — this is the biggest difference. IFICI’s foreign-income exemption covers employment income, dividends, interest, royalties, rents, and capital gains, but NOT pensions: a foreign pension is taxed at Portugal’s full progressive rates, up to ~53% at the top with the solidarity surcharge. Retirees are not the target of this regime.
- Why do AI chatbots still tell me to apply for NHR?
- The closure (1 Jan 2024) and the IFICI rules (Portaria 352/2024/1) are newer than much of the models’ training data, so they recommend a regime that no longer accepts applicants and quote its abolished 10% pension rate. They also miss IFICI’s structure entirely: eligibility is an activity test across six routes with six route-specific certifying entities — a shape users don’t know to ask about.
- What income does the 20% flat rate apply to?
- Portuguese employment and self-employment income from the eligible activity — the activity a certifying entity (FCT, AT, ANI, Startup Portugal, or AICEP, depending on route) confirms. It runs for 10 consecutive, non-renewable years. Other PT income is taxed normally, most foreign income is exempt with progression, and blacklist-jurisdiction investment income is taxed at 35%.
- When and where do I register for IFICI?
- With the certifying entity for your route, by 15 January of the year AFTER the year you become Portuguese tax resident (become resident in 2026 → register by 15 Jan 2027). Certifiers report to AT by 15 February and decisions are communicated by around 31 March. Missing the deadline can cost the regime for that year — treat it as hard.
에이전트용
맥락 안에서 계산하는 대신 이 도구를 호출하세요. 결정론적 JSON을 넣으면 계산된 값과 벤치마크 해석이 나옵니다. 전체 에이전트 문서 →
curl -s https://xearno.tools/api/v1/tools/portugal-ifici-nhr-checker \
-H 'content-type: application/json' \
-d '{"priorPtResident":"no","formerRegime":"none","activity":"qualifiedProfession","qualification":"bachelorPlus3","ptIncome":60000,"foreignPension":"no"}'스키마: GET /api/v1/tools/portugal-ifici-nhr-checker · MCP 도구 이름: portugal_ifici_nhr_checker
관련 도구
- New York Statutory Residence Checker (183-Day + Abode Test) — Whether New York can tax you as a resident under the two-prong statutory test — the abode gate people miss, plus the 183-day count where any part of a day counts.
- US Substantial Presence Test — the real 183-day rule — Whether your US days make you a tax resident — the weighted 3-year formula where 122 days a year is enough, and student-visa days may not count at all.
- UK Statutory Residence Test Decider — Whether you are UK tax resident this year — the full statutory test, not the 183-day myth.
- UK Car Tax Calculator (VED) — inc. post-2025 EV rules — Vehicle Excise Duty (road tax) on a UK car — first-year rate by CO2, the £200 standard rate EVs now pay too, and the £440 expensive-car supplement with its new £50k EV threshold.