Is the Portugal NHR still available in 2026?

The original NHR closed for new entrants in 2024. Its successor IFICI launched in 2024 with stricter eligibility (specific high-skilled professions and STEM/PhD criteria).

What is the tax rate under IFICI?

20% flat on Portuguese-source professional income for 10 years, plus exemption on most foreign-source income, similar to old NHR but narrower scope.

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Portugal NHR Successor (IFICI) 2026: How It Works

Portugal closed NHR but launched IFICI for high-skilled remote workers in 2024-2026. 20% flat tax + foreign income exemption.

Frequently asked

Is the Portugal NHR still available in 2026?: The original NHR closed for new entrants in 2024. Its successor IFICI launched in 2024 with stricter eligibility (specific high-skilled professions and STEM/PhD criteria).
What is the tax rate under IFICI?: 20% flat on Portuguese-source professional income for 10 years, plus exemption on most foreign-source income, similar to old NHR but narrower scope.