Portugal IFICI ("NHR 2.0") Eligibility Checker
portugal_ifici_nhr_checkerWhether you qualify for Portugal’s IFICI — the activity-gated successor to the NHR regime that closed in 2024. 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.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| activity | No | Which eligible activity fits you? THE gate. IFICI is not a general expat regime — your work must fit one of these routes, each certified by a different entity. Annex-I professions include directors, physical-science/engineering specialists, doctors, university professors, and ICT specialists. | qualifiedProfession |
| ptIncome | No | Expected annual PT income from the eligible activity (€) Employment or self-employment income from the eligible activity, per year — the income the 20% flat rate would apply to. | |
| formerRegime | No | Did you ever benefit from the old NHR or the Programa Regressar? Either one bars you from IFICI. If your old NHR 10-year term is still running you keep it under the old rules — you just cannot switch to IFICI. | none |
| qualification | No | Your qualification (Annex-I profession route only) Only matters for the Annex-I highly-qualified-profession route; ignored for every other route. That route requires a PhD, or a Bachelor-level degree plus at least 3 years of proven experience. | bachelorPlus3 |
| foreignPension | No | Will you draw a foreign pension? e.g. a company or state pension from your home country. The single biggest NHR-vs-IFICI difference: the old NHR taxed these at 10%; IFICI taxes them at full progressive rates. | no |
| priorPtResident | No | Were you a Portuguese tax resident in ANY of the 5 years before arrival? A hard gate: IFICI is only for people becoming PT tax resident who were NOT resident in any of the previous 5 years. "Yes" ends the analysis regardless of your activity. | no |