Is the NHR tax regime still open, and what is IFICI?
The non-habitual resident regime (NHR) closed from 1 January 2024, under Lei n.º 82/2023. IFICI is a separate regime with a special rate of 20% for 10 consecutive years. The regime covers categories A and B; category H is not in the article.
Official source
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AT: folheto Residente Não Habitual,
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foi revogado a partir de 01/01/2024
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Lei n.º 82/2023,
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Os n.os 8 a 12 do artigo 16.º
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Estatuto dos Benefícios Fiscais,
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à taxa especial de 20 % sobre os rendimentos líquidos das categorias A e B
NHR: the transition rule
The repealing norm is Lei n.º 82/2023, art. 317.º b), and the transition rule is Lei n.º 82/2023, art. 236.º n.º 3.
Under alínea c) of that rule, a person must become tax resident by 31 December 2024 and declare a document from a list. The list includes a work contract, work promise or secondment signed by 31 December 2023, a residence visa or permit valid until that date, a residence procedure started by that date, a lease or other contract for use of a property, or a reservation or promissory contract, signed by 10 October 2023, and a school enrolment completed by that date.
For anyone who became resident in 2024, the deadline to apply was 31 March 2025 (art. 236 n.4 of Lei 82/2023, former n.10 of art. 16 CIRS).
That deadline rule covers alíneas c) and d) of the transition rule, and a later application takes effect from the year it is made, for the remaining period.
IFICI: who it is for
The regime is for people who become tax resident and were not resident in Portugal in any of the previous 5 years, and who work in the activities the regime lists.
Anyone who benefits or has benefited from NHR cannot use it, and neither can anyone who opted for taxation under art. 12.º-A CIRS.
The regulation is Portaria n.º 352/2024/1, de 23 de dezembro. Portaria n.º 52-A/2025/1 added that the application goes through the Portal das Finanças.