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Ultimate Portugal

Free tool · Taxes

IFICI eligibility checker (NHR 2.0)

Answer a few questions to see whether IFICI, the regime often called NHR 2.0, could apply to you. Then check your filing deadline and compare the 20% flat rate with the standard tax table.

Rules checked 22 September 2026 against the law and tax-authority guidance. Nothing you type leaves your browser.

1. Could IFICI apply to you?

Were you a Portuguese tax resident at any time in the five years before you move?

2. When must you apply?

The request goes through the Portal das Finanças by 15 January of the year after you become resident. A late request starts only in the year you file, and the ten-year clock does not move. The missed years are lost.

3. Your tax with and without IFICI

IFICI's routes are narrow, so read the first figure first: it is what you pay without IFICI. Enter your eligible Portuguese taxable income for one year. That is the figure after the deductions the IRS code allows, so it is lower than gross pay. Your accountant or last tax return can give it to you.

Without IFICI (standard table)
With IFICI (flat 20%)
IFICI's effect per year

How we work this out
  • One taxpayer, mainland rates, one year. Joint assessment, the Azores and Madeira tables, and deductions from the tax itself are left out.
  • The standard figure applies the 2026 table slice by slice. The IFICI figure is 20% of the same amount.
  • The solidarity surcharge (2.5% on taxable income from €80,000 to €250,000, 5% above) is left out of both, so they compare like for like. The law and tax-authority guidance we checked do not say whether it reaches IFICI income. It is shown on its own line, and counted in the no-IFICI budget.
  • On 8 September 2026 the government announced an IRS cut for 2026 up to the sixth band. It is not law yet, so the table below is the one in force.
  • This covers Portuguese salary and self-employment only. Step 4 shows how foreign income is treated.
2026 mainland IRS table (CIRS art. 68)
Taxable incomeMarginal rate
Up to €8,34212.5%
€8,342 to €12,58715.7%
€12,587 to €17,83821.2%
€17,838 to €23,08924.1%
€23,089 to €29,39731.1%
€29,397 to €43,09034.9%
€43,090 to €46,56643.1%
€46,566 to €86,63444.6%
Above €86,63448%

4. Other income, with and without IFICI

IFICI's exemption covers foreign-source income only, and foreign pensions are left out. Tax in the country the income comes from, and any double-taxation treaty, still apply.

  • Salary or self-employment in an eligible Portuguese role

    Without IFICI
    Progressive table, 12.5% to 48%, plus the solidarity surcharge above €80,000
    With IFICI
    20% flat, or the normal rules if you choose

  • Foreign salary or self-employment

    Without IFICI
    Added to your other income and taxed on the progressive table
    With IFICI
    Generally exempt in Portugal

  • Foreign dividends and interest

    Without IFICI
    28%, or the progressive table if you opt in
    With IFICI
    Generally exempt in Portugal

  • Foreign rental income

    Without IFICI
    25% on residential lets and 28% on other lets, with lower rates for long leases
    With IFICI
    Generally exempt in Portugal

  • Gains on foreign shares and securities

    Without IFICI
    28%. Gains on assets held under 365 days go on the progressive table once taxable income reaches the top band
    With IFICI
    Generally exempt in Portugal

  • Foreign pensions

    Without IFICI
    Progressive table
    With IFICI
    No benefit: progressive table

  • Income paid from a listed low-tax jurisdiction

    Without IFICI
    35% on capital income
    With IFICI
    35%, whatever the category

Official sources

General information, not tax or legal advice. Confirm your eligibility and figures with a qualified Portuguese accountant.