Portugal Tax Residency and IFICI: Get Current Advice

Portugal tax residency and IFICI

Updated September 2026. The former Non-Habitual Resident regime, known as NHR, is generally closed to most new applicants, although specific transitional situations may still apply.

The Tax Incentive for Scientific Research and Innovation, or IFICI, is narrower and has its own eligibility conditions. It is not an automatic replacement for NHR.

Before changing your tax residence

• Confirm the date on which you would become Portuguese tax resident.
• Check whether your work, employer or circumstances meet the current IFICI conditions.
• Review the treatment of foreign income, pensions, investments and possible double taxation.
• Keep evidence of dates, previous residence, contracts and qualifications.

Read the Portuguese tax authority’s official IFICI frequently asked questions.

Buying a property does not by itself determine tax residence or eligibility for an incentive. Obtain a written review from a qualified Portuguese accountant or tax adviser before moving. ACPS does not provide tax advice.