IFICI+ (NHR 2.0) in Portugal: Who Can Get Tax Benefits in 2025–2026?
After the NHR (Non-Habitual Resident) programme ended, Portugal introduced a new special tax regime — IFICI+ (Incentivo Fiscal à Investigação Científica e Inovação).
Online it’s often called NHR 2.0, though that isn’t an official name.
The main goal of the new programme is to attract highly qualified specialists in science, technology, innovation, and other priority sectors to Portugal. However, unlike the previous NHR regime, IFICI+ is available to a significantly narrower group of applicants.
In this article, we’ll look at who can apply for IFICI+, what tax benefits the programme offers, and how it differs from NHR.
What is IFICI+?
IFICI+ is a special tax regime for new Portuguese tax residents working in certain qualifying professions.
The main advantage of the programme is a flat 20% income tax rate on income from qualifying professional activity earned in Portugal.
The regime can apply for up to 10 years, provided all legal requirements continue to be met.
Who can use IFICI+?
To take part in the programme, you need to meet several conditions at the same time.
Become a Portuguese tax resident after 1 January 2024.
Work in a profession included in the approved list. This includes, among others:
- IT specialists;
- engineers;
- research staff;
- doctors;
- university-level teaching staff;
- certain specialists in innovation and research.
You’ll also need to confirm the relevant education, and in some cases, professional experience.
The full list of professions and requirements is set by current Portuguese legislation.
What benefits does the programme offer?
If you meet the conditions, IFICI+ participants can get:
- a 20% rate on income from qualifying professional activity in Portugal;
- the regime applies for up to 10 years.
It’s important to understand that IFICI+ is not a full replacement for NHR. The new regime has significantly stricter requirements and only applies to certain categories of specialists.
How is IFICI+ different from NHR?
Despite the common label NHR 2.0, there are substantial differences between the two programmes.
The old NHR regime was available to a much wider range of new residents. IFICI+ is aimed mainly at highly qualified specialists working in sectors that are a priority for Portugal.
In addition, the rules for taxing foreign income differ from the old NHR regime, so these programmes shouldn’t be treated as fully equivalent.
Important
Meeting the listed conditions doesn’t automatically guarantee you’ll be granted IFICI+ status. Each case is reviewed individually, and the legal requirements can change.
Before applying, it’s recommended to check the current information on official government resources or get advice from a qualified specialist.
Official sources
Portal das Finanças
Autoridade Tributária e Aduaneira
Governo de Portugal
Discussion
Have you already applied for IFICI+, or are you still planning your move to Portugal?
Share your experience in the comments. If you’ve already gone through the application process or received this tax status, your experience could be useful to other Madeira Community members.