🇵🇹 Moving to Portugal

• On: Net Portuguese-source Category A (employment) and Category B

Special 20% IRS rate on net Category A and B income from listed qualifying activities for 10 consecutive years; qualifying foreign-source income is generally exempt except Category H, with a 35% rate on certain low-tax-jurisdiction income.

Taxed on

Net Portuguese-source Category A (employment) and Category B (business/professional) income from the Art. 58-A listed activities; foreign-source income generally exempt except Category H pensions and listed low-tax-jurisdiction items.

Who it applies to

• Become Portuguese tax resident and not have been resident in Portugal in any of the five preceding years.
• Carry out an activity in Art. 58-A(1): qualified research or teaching, listed highly qualified professions (doctorate, or degree plus 3 years of experience), qualified jobs under investment contracts or recognised AICEP/IAPMEI activities, R&D staff, certified startups, or Azores/Madeira activities.
• A job (posto de trabalho) under paragraphs a, b, d, f and g needs an employment contract; a service contract with a higher-education institution can qualify for teaching and research.
• Register on the Finance Portal by 15 January of the year after becoming resident; later registration applies from the year of registration for the remaining period.
• The right applies each year only while tax resident and still earning qualifying income; a new qualifying activity must start within six months.

Exclusions

• Not available to anyone who has benefited from the NHR regime or opted for Art. 12-A IRS Code taxation.
• Usable once per taxpayer.
• Category H (pension) income is outside the foreign-income exemption.
• Income from listed low-tax jurisdictions is taxed at 35%.

Days in the country

• More than 183 days in any 12-month period starting or ending in the tax year · Portuguese tax residence if present more than 183 days, or if a dwelling is held on any day in the period in conditions suggesting intent to keep it as habitual residence.

Tax residence

Tax residence is determined under Art. 16 IRS Code; the benefit period is 10 consecutive years from the year of registration as resident.

Visas

No visa confers IFICI; it is claimed through tax residence, qualifying activity and registration.

Other taxes

IFICI concerns IRS only; VAT, social security and foreign taxes are separate.

Checked against official sources on 10 Oct 2026Change log

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• On: Existing NHR beneficiaries keep the regime until the end of the original 10-year period
• Who: Registered as NHR on 1 January 2024

NHR was repealed from 1 January 2024. It continues only for people registered as NHR on that date and for those who became tax resident by 31 December 2024 and applied; applications after 31 March 2025 start only from the year of application and still end in 2033.

Taxed on

Existing NHR beneficiaries keep the regime until the end of the original 10-year period; the 2024 registration cohort ends in 2033.

Who it applies to

• Registered as NHR on 1 January 2024.
• Or became Portuguese tax resident by 31 December 2024, is 18 or older, was not resident in Portugal in the five previous years, and holds proof of a prior link to Portugal, such as a job promise, contract or posting agreement concluded by 31 December 2023, a lease concluded by 10 October 2023, or a residence visa or permit (or a started application) by 31 December 2023.

Exclusions

• Not available to people who became tax resident after 31 December 2024.
• Late applications (after 31 March 2025) lose the years before the year of application.

Tax residence

Benefit period ends at the 10th consecutive year counted from the year of registration (2033 for 2024 registrants).

Visas

Not tied to a visa.

Other taxes

Social security, VAT and other taxes unaffected.

Checked against official sources on 10 Oct 2026Change log

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