IFICI) in Portugal is a newly introduced tax framework designed to build upon the legacy of the Non-Habitual Residency (NHR) regime.

IFICI in Portugal Unlocking innovation. Maximising tax benefits
The Portuguese government has implemented various measures to attract international talent and promote research and innovation. These initiatives aim to boost Portugal’s economic growth and strengthen its position as a leading destination for foreign investment.
Previously dubbed the NHR 2.0, the new regime is now commonly known as the Incentive for Scientific Research and Innovation – or the IFICI.
What is the IFICI?
The Incentive for Scientific Research and Innovation (IFICI) is a newly established tax framework that builds upon the foundation of the former Non-Habitual Residency (NHR) regime.
Also known as "NHR 2.0" or "TISRI", the IFICI provides targeted tax benefits for individuals and businesses engaged in scientific innovation, highly qualified professions, or startups operating within Portugal’s research and innovation sectors.
With a strong focus on fostering innovation and excellence, the IFICI program aims to solidify Portugal’s position as a global hub for research and development while maintaining competitive tax incentives to attract international talent.
Benefits of IFICI
Reduced Tax Rates
A 20% flat tax rate applies to income earned in Portugal by employed and self-employed individuals engaged in eligible professions under the IFICI framework.
Foreign Income Exemption
Foreign-sourced income is fully exempt from taxation, offering significant advantages for individuals with global revenue streams.
Designed for Innovation Leaders
The IFICI framework is tailored for professionals in scientific innovation, academic research, and highly qualified professions, fostering a thriving culture of innovation in Portugal.
Building on the NHR Legacy
Like its predecessor, the NHR regime, the IFICI reinforces Portugal’s appeal to skilled professionals while placing a stronger emphasis on innovation-driven sustainable economic growth.
Who Can Apply?
The IFICI programme is designed for professionals who meet one of the following criteria:
Individuals engaged in scientific research or performing highly qualified activities.
Skilled professionals in industries such as technology, healthcare, academia, and R&D.
Companies launching startups with relevant applications in the early stages of operation.
Individuals looking to relocate to Portugal and contribute to its mission of becoming a global leader in innovation.
If you're unsure about your eligibility, INLIS Consulting can help assess your qualifications and guide you through the process.
How to Apply for the Incentive for Scientific Research & Innovation
Applying for IFICI requires careful planning and attention to detail. Here are a few key steps to get started:
Verify your eligibility
Speak with our team to ensure you meet the criteria for highly qualified activities or scientific innovation.
Register in Portugal
If you're not a resident yet, you'll need to register as a resident of Portugal to qualify - don't worry, we can assist you with that
Gather documentation
Collect the necessary documents to support your application, including proof of residence and income streams.
Submit your application
When ready, we can submit the required forms and paperwork with the Portuguese Tax Authorities.
Secure Your IFICI Status with INLIS Consulting
Navigating a new tax regime can be complex—but you don’t have to do it alone. At INLIS Consulting, we specialize in helping individuals and businesses maximize the benefits of the IFICI program. Our team of experts will guide you through eligibility assessment, application preparation, and compliance requirements, ensuring a smooth and hassle-free process.
Beyond IFICI, we offer comprehensive tax and accounting services, from individual tax planning to business incorporation, helping you establish a strong financial foundation in Portugal.
If you’re ready to take advantage of Portugal’s competitive tax incentives, let INLIS Consulting be your trusted partner.
Contact us today at independentes@inlis.pt or
call +351 968 464 906 to learn how we can help you secure your IFICI status and unlock new opportunities in Portugal.
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