IFICI (NHR 2.0) Tax Calculator — Portugal

Using the calculator

1. Choose the kind of work you will do in Portugal and say whether you were tax resident there in the last 5 years.
2. Enter your yearly salary in Portugal and any dividends or interest you receive from abroad.
3. Add your age: up to 35 there is another option, IRS Jovem.

The result shows the ordinary tax, the tax under IFICI and the difference a year; a warning appears when you may not qualify.

What IFICI is

The old non-habitual resident (NHR) regime closed to newcomers on 1 January 2024. Its successor, the IFICI — the tax incentive for scientific research and innovation, often called NHR 2.0 — taxes the Portuguese salary or business income from a qualifying activity at a flat 20% and exempts most income from abroad — salary, business income, dividends, interest, rent and gains — for 10 years. Foreign pensions are not covered.

Who qualifies

You must not have been tax resident in Portugal in any of the 5 previous years and must never have had the NHR. The work must be on the list: university teaching and research, jobs at certified startups, jobs at companies recognised by AICEP or IAPMEI, and highly qualified professions — managers, engineers, IT specialists, doctors and others — at companies that export at least half of their sales or have investment incentives. These professions need a doctorate, or a degree and 3 years of experience. You register through the Portal das Finanças by 15 January of the year after you become resident.

The ordinary tax

Portuguese IRS is charged at 12.5% to 48% (2026 scale), plus a solidarity surcharge of 2.5% above €80,000 and 5% above €250,000; dividends and interest from abroad pay 28%. Social security of 11% is due in both cases. Where the law leaves the calculation open the page says what it assumes — a Portuguese lawyer or tax adviser confirms your case and handles the registration.