NHR 2.0 Fuels Innovation and Scientific Progress in Portugal

After the end of Portugal’s well-known Non-Habitual Resident (NHR) tax regime, the government launched a new initiative in 2024 aimed at attracting global talent and fostering innovation: the Incentive for Scientific Research and Innovation (IFICI), also known as NHR 2.0.

This new tax scheme introduces competitive advantages for individuals working in high-value sectors such as scientific research, technology, and entrepreneurship, while strengthening Portugal's position as a growing hub for innovation.

What Is NHR 2.0 / IFICI?

NHR 2.0 offers eligible taxpayers a reduced 20% tax rate on net income from:

• Employment (Category A)

• Business and professional activities (Category B)

This preferential tax rate applies for 10 consecutive years. In addition, the scheme grants a full exemption on foreign income from:

• Employment and self-employment

• Capital (Category E)

• Property (Category F)

• Capital gains (Category G)

This makes NHR 2.0 particularly attractive for professionals with international earnings.

Who Can Benefit from NHR 2.0?

To qualify for the regime, individuals must:

• Become tax residents in Portugal

• Not have been tax residents in Portugal in the five years prior

• Earn income from qualifying professional activities

Eligible Professions Include:

1. Highly Qualified Jobs: These must be performed in companies classified under eligible industrial or service sectors, such as:

   • Manufacturing

   • IT and software development

   • Scientific R&D

   • Data processing

   • Web portal management

   Additionally, these companies must export at least 50% of their turnover either in the current financial year or in one of the two previous years.

   
   

2. Startups and Governing Bodies: Employees and executive members of companies certified as startups under the current Portuguese legislation are also eligible.

   
   

3. Designated Roles: The ordinance defines qualifying roles, including:

   • General and executive managers

   • Directors of admin and commercial services

   • IT and communication technology specialists

   • R&D professionals

     
     

How to Apply for NHR 2.0

To benefit from this tax incentive, individuals must submit their application for registration by January 15th of the year following the one in which they became tax residents in Portugal.

Given the technical nature of the eligibility criteria and application process, professional guidance is highly recommended.

INLIS Consulting Can Help

At INLIS Consulting, we specialize in helping professionals, entrepreneurs, and remote workers navigate Portugal’s complex tax and immigration systems. Whether you're moving to Portugal or transitioning from the previous NHR regime, our team can:

• Assess your eligibility for NHR 2.0 / IFICI

• Support your registration with Finanças

• Provide ongoing tax advisory and filing services

• Help structure your freelance or business income for compliance and optimization

Our mission is to make relocation and professional establishment in Portugal as smooth and advantageous as possible.

Why NHR 2.0 Matters

The NHR 2.0 regime is more than a tax break—it’s part of a strategic national effort to attract top talent, stimulate R&D, and support Portugal’s emergence as a competitive destination for scientific and technological innovation.

Whether you're a tech entrepreneur, a researcher, or a startup founder, this program provides not just a financial incentive but a gateway to build and grow your future in Portugal.

Thinking about applying for NHR 2.0?C ontact INLIS Consulting today to schedule your initial consultation and take the first step toward tax optimization and innovation in Portugal.