IFICI (NHR 2.0) tax calculator

How IFICI is calculated

Your salary minus the specific deduction (€4,587.09, or your social security if that is higher) is taxed at 20%, with no progressive scale. Other Portuguese income, such as a second job outside the qualifying activity, is taxed under the normal rules. There is no official IFICI ruling yet on two details, so we follow the tax authority's position on the old NHR regime: no solidarity surcharge on the 20% income, and personal deductions such as the dependant deduction are not used against it.

Who qualifies

• You become tax resident in Portugal and were not resident in any of the previous five years.
• You have never benefited from the old NHR regime, IFICI or Regressar.
• Your job is a qualifying activity: university teaching and research, R&D roles, jobs at certified startups, highly qualified professions (such as engineers, IT specialists, managers and doctors with a degree and three years' experience, or a PhD) at companies that export most of their output or receive investment incentives, and other activities recognised by AICEP or IAPMEI.

How to apply

Register on Portal das Finanças by 15 January of the year after you become resident. Your employer can withhold at 20% once you show proof of the application. If you apply late, the benefit starts in the year you apply and only covers the remaining years of the 10.

IFICI or IRS Jovem?

They cannot be combined. If you are 35 or under, IRS Jovem often gives a bigger saving at lower salaries, especially in the first years, while IFICI wins on high salaries. Compare both in the calculator.