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IFICI
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Tax in Portugal: IFICI and your tax residence

IFICI replaced the old non-habitual resident regime for people becoming resident in Portugal. We work with certified accountants to handle it all.

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COMPLIMENTARY ASSESSMENT

Complimentary assessment: Tax and IFICI

Tell us your plans. A Baker & Co advisor will show you the best route, with no obligation.

100% confidential. An advisor will call you within 24 hours.

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What we take care of

An overview. In your complimentary assessment we confirm what applies to your case.

  • IFICI eligibility review with a certified accountant
  • Changing your tax residence and NIF address
  • Annual IRS (income tax) return
  • Registering self-employed activity

The 2026 figures

Special rate
20%
on net category A and B income from eligible activities
Duration
10 years
consecutive
Application
By 15 January
of the year after you become tax resident

Article 58-A of the Tax Benefits Statute. People who already benefited from NHR cannot apply. The tax review is done by a certified accountant.

Frequently asked questions

Does NHR still exist?

For people becoming resident from 1 January 2024, the applicable regime is IFICI; NHR remains only in transitional cases.

Official sources

  1. Portal das Finanças: IFICI, folheto informativo
  2. Estatuto dos Benefícios Fiscais, art. 58.º-A (IFICI)

Information reviewed on 18 October 2026. Rules can change; we always confirm what applies to your case.