NHR 2.0 (IFICI) – Key Points
🧾 Eligibility & One-Time Use
Open to individuals who become tax residents in Portugal and have not been residents in the previous 5 years.
💼 Eligible Activities
To qualify, income must come from an eligible professional activity:
Teaching & Research – Higher education and scientific research.
Qualified Employment – Skilled jobs and board members tied to productive investment.
Strategic Roles – Professions recognized as relevant for Portugal’s economy.
R&D Staff – Research and development personnel eligible for tax incentives.
Startups – Qualified employees and board members in innovative startups.
Regional Development – Activities carried out by residents in the Azores or Madeira (still pending implementation).
⏳ Duration & Flexibility
Granted for 10 consecutive years. If you don’t use the benefits in certain years, you can resume them later, as long as you remain eligible.
📉 20% Flat Rate
Eligible employment and self-employment income is taxed at a flat 20% rate (instead of progressive rates up to 48%).
🌍 Foreign Income Exemption
Benefit from 0% Portuguese tax on foreign income - including dividends, capital gains, crypto, interest, and rental properties.
Exclusions: pensions and income from blacklisted (tax haven) jurisdictions.
🚫Restrictions
Not available to those who already benefited from the original NHR 1.0 regime.
Not available to former residents who opted for other special tax regimes.
Start your own company in Portugal and benefit from NHR 2.0 as a highly skilled professional!