This is the single biggest source of outdated information about moving to Portugal. The old, broadly-available Non-Habitual Resident (NHR) regime closed to new applicants in 2024; its transition window ended March 31, 2025. It is gone. If you’re reading anything that talks about NHR as an option available to you now, it’s outdated.
What’s replaced it: IFICI
IFICI (Incentivo Fiscal à Investigação Científica e Inovação) is much narrower than old NHR:
- Benefit: a 20% flat rate on qualifying employment/self-employment income, for 10 consecutive years.
- Foreign-source income is generally exempt — except pension income, which gets no special treatment (a major change from old NHR, which was a big draw for retirees).
- Eligibility is the catch: you must work in one of seven specific qualifying-activity categories — scientific research/university teaching, highly qualified professions requiring a doctoral/master’s degree plus 3 years’ experience, roles at AICEP-recognized companies, R&D roles at ANI-certified entities, roles in IAPMEI-recognized sectors, or roles at certified startups (Startup Portugal). You also can’t have been a Portuguese tax resident in the preceding 5 years, and can’t have previously used old NHR or IFICI itself.
- Deadline: apply by January 15 of the year after you become a Portuguese tax resident, via Portal das Finanças.
The practical implication
Most self-employed digital nomads on the D8 will not automatically qualify for IFICI, unlike old NHR, which loosely welcomed almost anyone. Don’t assume “NHR 2.0” applies to you the way NHR used to — check whether your specific work fits one of the seven categories before you plan your finances around it. Without it, you’re on Portugal’s standard progressive scale, up to roughly 48%.
Official source: Portal das Finanças — IFICI FAQ
Next step: if you don’t qualify for IFICI, factor the standard progressive tax scale into your Segurança Social planning rather than budgeting around a discount that may not apply to you.