IFICI tax incentive (NHR successor)
Inscrição no IFICI (sucessor do NHR)
What it is
Registration in the tax incentive regime for scientific research and innovation, which replaced the non-habitual resident regime for new arrivals.
Who needs it
New tax residents in eligible activities. Eligibility is determined by the AT and the certifying bodies, not here.
Where to get it
Application through the Portal das Financas or the relevant certifying body, generally by 15 January of the year following the year of becoming resident.
Does it expire?
The status runs for 10 years.
You need this first
Where this comes from
Checked 11 August 2026.