Tax Regime Explorer
Educational only — not tax advice. The figures below are simplified illustrations of how special regimes are structured. Actual tax depends on residency determinations, treaty rules, source-vs-residence classification of each income type, deductions, and timing — all of which need a qualified tax advisor in the destination jurisdiction.
Pick a destination to see the special expatriate / new-resident regimes that may apply. Each regime carries its own eligibility test, scope of income covered, and time limit. The regimes shown here are surfaced from our country-profile data.
Special regimes for new tax residents in Portugal
IFICI (replaced NHR in 2024)
- Rate
- 20% flat tax on Portuguese-source income from qualifying professions
- Scope
- Foreign-source dividends and certain capital gains broadly exempt; foreign pensions taxed at 10% (NHR pension exemption no longer applies under IFICI)
- Duration
- 10 years
- Eligibility
- Not Portuguese tax resident in 5 prior years; profession on the IFICI eligible list (research, innovation, select highly-qualified roles)
See the full Portugal country profile for tax-treaty network, exit-tax notes, and naturalisation implications.