---
title: "IFICI eligibility checker (NHR 2.0)"
description: "Free IFICI checker for 2026: see whether Portugal’s NHR 2.0 regime could apply to you, find your filing deadline, and compare the 20% rate with standard IRS."
url: "https://ultimateportugal.com/tools/ifici-checker"
author: "Rex McIntosh"
author_role: "Founder & Editor, Ultimate Portugal"
author_url: "https://ultimateportugal.com/authors/rex-mcintosh"
publisher: "Ultimate Portugal"
license: "Free to read and quote with attribution to Ultimate Portugal."
---

# IFICI eligibility checker (NHR 2.0)

An interactive screening tool. Rules checked 2026-09-22. It is a screening, not a ruling, and not tax advice.

## Hard bars

IFICI is not available if you were a Portuguese tax resident in any of the previous five years, ever benefited from the old NHR regime, used IFICI before, or opted for Programa Regressar (art. 12.º-A of the IRS Code). It has no foreign-pension benefit, and living on investments alone usually falls outside it.

## The seven routes

- Higher education and scientific research
- Qualified job in an AICEP-recognised entity
- Highly qualified profession in an RFAI company, or an industrial or service company exporting at least 50% of turnover (directors and managers only under RFAI)
- Job in an AICEP or IAPMEI investment project
- R&D staff whose costs qualify under SIFIDE
- Job or board position at a certified startup (AT reads this as research or innovation roles)
- Azores and Madeira regional routes

For the research, AICEP, investment-project, startup and regional routes, AT says a job means an employment contract. The highly qualified route needs EQF or ISCED level 8, or a degree plus three years of proven experience.

## Deadline

File through the Portal das Finanças by 15 January of the year after you become resident. IFICI and IRS Jovem cannot be combined. The benefit runs ten consecutive years from the residence year. A late request starts only in the year you file; the missed years are lost.

## Standard 2026 mainland IRS table (CIRS art. 68)

- €0 to €8,342: 12.5%
- €8,342 to €12,587: 15.7%
- €12,587 to €17,838: 21.2%
- €17,838 to €23,089: 24.1%
- €23,089 to €29,397: 31.1%
- €29,397 to €43,090: 34.9%
- €43,090 to €46,566: 43.1%
- €46,566 to €86,634: 44.6%
- above €86,634: 48%

Solidarity surcharge: 2.5% on taxable income from €80,000 to €250,000, 5% above.

## Example: flat 20% against the standard table

One taxpayer, mainland, one year, no deductions from tax. The solidarity surcharge is left out of both sides, because the rules do not say whether it reaches IFICI income.

- €30,000 taxable: standard €6,260, IFICI €6,000, difference €260
- €50,000 taxable: standard €13,858, IFICI €10,000, difference €3,858
- €70,000 taxable: standard €22,778, IFICI €14,000, difference €8,778
- €100,000 taxable: standard €36,613, IFICI €20,000, difference €16,613

## If you do not qualify

You are taxed as a normal Portuguese resident on worldwide income.

- 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

## Sources

- EBF art. 58.º-A: the IFICI legal framework: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/bf_rep/Pages/EBF58A.aspx
- Portaria 352/2024/1, of 23 December 2024: https://files.diariodarepublica.pt/1s/2024/12/24800/0004000045.pdf
- Portuguese Tax Authority: IFICI FAQ: https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoes_frequentes/Pages/faqs-01018.aspx
- AT Ofício Circulado 20276/2025: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_20276_2025.pdf
- CIRS art. 68: the 2026 IRS table: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx
- CIRS art. 72: special rates: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs72.aspx
- CIRS art. 68.º-A: the solidarity surcharge: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68a.aspx

---

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