Tool · Taxation 2026
IFICI 2026 eligibility test:does this tax regime apply to you?
The NHR is gone for new arrivals. Its replacement, the IFICI («NHR 2.0»), is far more restrictive, and much online content gets it wrong. In 6 questions and 90 seconds, see where you stand. Free, no sign-up, instant on-screen result.
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Good to know
The IFICI, plainly (2026)
- Does the NHR still exist in 2026?
- No, not for new arrivals. The NHR was replaced by the IFICI (art. 58-A of the Código dos Benefícios Fiscais, Portaria 352/2024). Only beneficiaries registered before the end of 2023 keep the former regime until the end of their 10 years.
- Are retirees eligible for the IFICI?
- No. The IFICI only covers eligible professional-activity income. Foreign retirement pensions are entirely excluded, the former 10% advantage on pensions is gone.
- Can a freelancer or digital nomad benefit from the IFICI?
- Rarely. The IFICI targets a limited list of highly qualified professions (Anexo I) and often requires the company to export at least 50% of its turnover. Most freelancers and classic e-commerce sellers are not on it.
- What is the IFICI application deadline?
- The application is filed on the Portal das Finanças before 15 January of the year following the one in which you become a tax resident in Portugal. The deadline is strict: missing it loses one or more of the 10 years of benefit.