Następca portugalskiego NHR (IFICI) wyjaśniony dla nomadów (2026)

Frequently asked

What is IFICI, in plain words?

The Portuguese tax regime that succeeded the original NHR for new arrivals from 2024 onward. It targets scientific research, higher education, qualified jobs and tech, offering a 20 percent flat personal income tax rate on covered Portuguese income for up to 10 years.

Who qualifies for IFICI?

Mostly: scientific and research roles, qualified jobs in eligible technology and industry sectors, and certain academic posts. The covered list and the certification process change over time; always check the latest regulator guidance before assuming you fit.

Does IFICI work for typical remote freelancers?

Not as cleanly as the original NHR did. Generalist remote freelancers and consultants often fall outside the qualified-job lists. Specific tech and science roles are the cleanest fits; everyone else should plan around standard Portuguese tax brackets.

Do old NHR holders keep their benefits?

Pre-2024 NHR registrants generally keep their 10-year regime until it naturally ends. New arrivals from 2024 must use IFICI or standard rules. Cross-border tax advice on the personal timing of your move is worth paying for here.

Is Portugal still a great nomad base under the new rules?

Yes for lifestyle, internet, community and stability. The pure tax-advantage angle is narrower than under original NHR. Combine your lifestyle reasons with the realistic tax burden when comparing Portugal with Spain Beckham, Italy impatriate and other EU schemes.