IFICI (NHR 2.0) in 2026: narrower than NHR, still powerful for the right profiles

Where it stands: IFICI replaced NHR from 2025. It offers a 20% flat IRS rate on qualifying Portuguese employment/self-employment income for 10 years, with foreign-source income largely exempt. Unlike old NHR: pensions are not covered, and eligibility is limited to defined professions and activities (research, tech, qualifying exporters, certified startups, higher education).

What it means for you: employees and founders in qualifying fields can still engineer an excellent decade. Retirees and non-qualifying professionals should plan with standard progressive rates — and decide before establishing residency, because the structure of your income determines eligibility.

Action trigger: moving within 12 months and unsure whether your role qualifies → free assessment.