Eligibility Requirements for NHR 2.0 (IFICI)
Want to take advantage of the amazing tax benefits? Here’s what you need to know about eligibility:
Become a Tax Resident in Portugal
You’ll need to make Portugal your home and establish your tax residency here.
No Recent Residency in Portugal (5 years)
If you’ve been a tax resident in Portugal in the past 5 years, this program isn’t for you.
No Previous Beneficiaries of Certain Tax Regimes
If you’ve previously benefited from the Non-Habitual Resident (NHR) regime or the Youth IRS program, you can’t reapply.
Engage in Eligible Activities in Portugal
Your work must fall into specific categories in Portugal. See eligible activities in the cards to the right.
Your work must fall into specific categories in Portugal. See eligible activities in the cards below.
Eligible Activities
Positions in Startups
Qualified Workers in Export Entities
Qualified Workers in Key Economic Sectors
Workers in Autonomous Regions
Application Process for NHR 2.0 (IFICI)
Step by step guide to get your tax benefits
Eligibility Analysis
Both you and your employer must meet certain requirements in order to apply for the regime, making this the essential first step.
Document Preparation and Review
You will need to gather and prepare various documents for the IFICI application. It is important to carefully review these documents before submission to ensure completeness and accuracy.
Application Submission
Submit your application for the tax regime by January 15 of the year following the one in which you became a tax resident in Portugal. This must be done through your personal area on the Portal das Finanças.
Validation by Tax Authorities
The Tax Authority will verify whether both you and your employer meet the requirements for the IFICI tax regime by consulting the relevant organizations.
Notification of Approval
By March 31 of the year following the one in which you became a tax resident, you'll receive notification of approval or rejection.
Start now and get expert guidance.
1-Hour Consultation Call
If you want clarity on how the new scheme affects you, this consultation is exactly what you need.
During the consultation, we’ll cover:
If you're eligible, you'll be able to move forward with the full NHR 2.0 process. Note: additionals fees will apply for document preparation, submission, and follow-up with the tax authorities.