NHR 2.0: Tax incentive for scientific research and innovation (IFCI)
In 2025, the end of the Non-Habitual Resident (NHR) status as we knew it was replaced by a new version 2.0, which is still aimed at people who wish to become resident in Portugal. The main purpose of the Tax Incentive for Scientific Research and Innovation (IFICI) is to attract qualified staff and encourage the establishment of companies in certain sectors in Portugal, with a view to developing innovation and scientific research activities.
IFICI tax benefits and eligibility
In general terms, the scheme offers the following benefits:
- Special rate of 20% applicable to income from dependent work and professional income arising from the exercise of one of the eligible activities.
- Exemption for foreign source income, with the exception of pensions and certain income from tax havens.
As a rule, the scheme is valid for a period of 10 years, starting from the first year of residence.
To be eligible for NHR 2.0, the taxable person must:
- Qualify as tax residents in Portugal in a given year.
- Have been non-residents in Portugal for the five years prior to moving to Portugal.
It is worth noting that the regulation of several other modes of access to the NHR 2.0 is still pending, and currently only two routes have been fully regulated:
- Highly qualified professions carried out in companies with relevant qualified investments under the RFAI (investment support tax regime);
- Highly qualified professions carried out in companies in certain industries or services and which export at least 50% of their turnover, in the tax year in which the NHR 2.0 beneficiary began their duties or in either of the two previous years.
What is a highly qualified profession?
Applicants must have at least the equivalent of level 6 of the European Qualifications Framework (higher education degree), combined with three years' proven professional experience. Eligible professions include:
- Company directors (e.g. board members, CEOs, executive managers)
- Directors of administrative and commercial services
- Information and communication technology (ICT) specialists
- Physical science, mathematics and engineering specialists
- Industrial product or equipment designers
- Doctors
- University professors
The requirement for proven professional experience is waived if the candidate has level 8 of the European Qualifications Framework (equivalent to a doctorate).
Which companies are eligible for this specific route?
The company must export at least 50% of its turnover in the fiscal year in which the NHR 2.0 beneficiary joins the company or in the previous two years. In addition, the main activity must be one of the following CAE codes (Código de Atividade Económica or Economic Activity Code - means of registration that identifies the company's sector or branch of activity):
Mining and quarrying
Manufacturing
Information and communication, including:
Publishing activities (may include books, newspapers, computer software)
Motion picture, video, television program, sound recording and music publishing activities
Software programming activities
Software consultancy activities
Data processing, hosting and related activities
News agency activities
Research and development in the physical and natural sciences
Higher education
Human health activities
How and when can I apply for the new NHR?
Applicants must submit their applications by January 15 of the year following the one in which they become resident in Portugal - a tighter deadline than the March 31 set in NHR 1.0.
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FONTES: https://www.pwc.pt/pt/servicos/fiscalidade/individuals-taxation/incentivo-fiscal-investigacao-cientifica-inovacao-rnh.html / https://www.newco.pro/pt/recursos/artigos/ifici-o-novo-regime-portugues-para-residentes-nao-habituais-rnh-20 / https://www.lamarescapela.pt/conhecimento/residente-nao-habitual-rnh/rnh-2-0-em-portugal-em-2025/