Portugal NHR and IFICI: what changed and what to verify

Portugal NHR and IFICI: what changed and what to verify

A factual overview of the end of the NHR regime for new cases, transition rules, and the need to verify IFICI eligibility under current Portuguese tax guidance.

In short

  • The Tax and Customs Authority states that the NHR regime was repealed from 1 January 2024 and replaced by IFICI, subject to the transition rules set out in law.
  • The official material describes a transition for people already registered as NHRs. The applicable period and conditions must be checked against the current rules.
  • No. IFICI is a separate incentive introduced after the repeal of NHR for new cases. Do not assume that NHR conditions or treatment automatically apply to IFICI.

NHR and IFICI are not the same regime

The Portuguese Tax and Customs Authority states that the Non-Habitual Resident (NHR) regime was repealed from 1 January 2024 and replaced by the Tax Incentive for Scientific Research and Innovation (IFICI). Do not use the informal label ‘NHR 2.0’ as if it were the official name of one unchanged programme.

A transition can exist

The official material describes transitional rules for people already registered as NHRs and for specific situations defined in the law. A historical NHR article cannot determine whether a transition applies to a particular person.

Regime map: NHR, any transitional rules and IFICI are separate questions. Current official rules and the taxpayer’s facts are needed before an eligibility or tax conclusion.
Regime map: NHR, any transitional rules and IFICI are separate questions. Current official rules and the taxpayer’s facts are needed before an eligibility or tax conclusion.

IFICI requires a current eligibility check

IFICI is a separate tax incentive. Eligibility, the relevant activity, documentation, registration steps, and any tax treatment must be verified against the current official rules and the taxpayer’s facts. This guide does not promise eligibility or a tax outcome.

Use official information before making a decision

Tax residence, source and type of income, timing, prior status, and documentation can matter. Read the current Tax and Customs Authority guidance and obtain qualified advice for a personal tax decision.

What to check

  • Identify the exact process or tax question before acting.
  • Use the current official page for that exact case.
  • Keep official instructions and confirmations for your records.
  • Do not rely on fixed promises, generic checklists, or old articles.

Official sources

Frequently asked questions