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IFICI (ex-NHR) ā 20% Flat Rate Regime
Portugal Ā· Special Tax Regime Ā· 2026
Last reviewed:
Flat Rate
20%
Duration
Up to 10 years
How it works
Qualifying new tax residents pay a flat 20% rate on Portuguese-source employment and self-employment income for up to 10 years.
Who qualifies?
New tax residents in qualifying tech, research, investment or start-up roles; application within 60 days of registration
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Portugal top rate | 48% |
| IFICI (ex-NHR) ā 20% Flat Rate Regime rate | 20% |
| Potential saving vs. standard (at $100k) | Up to 14% lower |
Calculate your take-home under IFICI (ex-NHR) ā 20% Flat Rate Regime
Enter your salary and select Portugal + the ifici regime in our calculator.
Not tax advice. Regime rules change ā always verify with a qualified local tax advisor. See our methodology for data sources.