From your first tax return to full fiscal structuring — we've got it covered.

A structured engagement that aligns your people, roles and accountability structures around a common, highly-efficient operating model.
What’s IFICI main features & Core tax benefits
Successor to the NHR Regime
Introduced in 2024, IFICIreplaced the former Non-Habitual Resident (NHR)regime.
High-Value Sector Focus
Designed for working-ageindividuals in high-added-value activities, includingtechnology, research, andinnovation.
Employment Tie
Applicants must hold anemployment contract or serveas a director of a qualifyingPortuguese company.
10-year Period
The regime applies for 10years from the year of taxresidency registration inPortugal and cannot berenewed.
Foreign Income Exemption
Foreign-sourced income isfully exempt from Portuguesetax (excluding pensions andincome arising in blacklistedjurisdictions).
20% Flat Rate
A flat 20% personal income taxrate applies to active incomederived from qualifyingactivities performed inPortugal.



