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Tax status for new residents, including IFICI, the regime that replaced NHR.
In Portuguese: NHR e Residentes Não Habituais
We are adding certified accountants all the time. Search all of Portugal in the meantime — many work with clients remotely.
Getting started
Portugal treats you as tax resident if you spend more than 183 days in the country in a 12-month period, or keep a home here that you intend to use as your habitual residence. Residency starts from your first day of presence, changes what Portugal can tax, and has to be registered with the tax authority yourself.
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Personal tax
If you live in Portugal, you file an annual IRS return (Modelo 3) between 1 April and 30 June for the previous year's income, worldwide. This guide explains which annexes expats need, how foreign income and double taxation work, the current tax brackets, and how to avoid the most common mistakes.
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Personal tax
The old Non-Habitual Resident (NHR) regime is closed to newcomers. Its successor, IFICI, offers a 20% flat rate and a foreign-income exemption for 10 years, but only to people working in specific qualifying jobs and entities. Here is who qualifies, what it does (and does not) cover, and how to apply on time.
9 min read Read guide