NHR Is Closed: What the New IFICI Regime Means in 2026
If you have been reading older guides about moving to Portugal, you may have seen the famous NHR tax regime mentioned everywhere. The honest 2026 reality is simpler. NHR is closed to new applicants, and the regime that replaced it is far narrower. Here is what actually changed and what it means for you.
NHR closed to new applicants in 2024
The Non-Habitual Resident regime closed to new applicants from 1 January 2024. It was revoked by the 2024 State Budget (Lei 82/2023 of 29 December). You cannot apply for NHR today, regardless of what older articles suggest.
A transitional grandfathering regime under Article 236 allowed people who had taken concrete steps before the cut-off to still register, provided they became resident in 2024. Qualifying triggers included an employment contract signed by 31 December 2023, a lease or property purchase by 10 October 2023, or a residence visa or permit valid by 31 December 2023. That transitional registration window closed around 15 March 2025. NHR is now fully closed.
Existing NHR holders keep their benefits
If you were already registered under NHR, nothing changes for you. Existing holders keep their benefits for the full 10-year period, with some running until 31 December 2033. The closure only affects newcomers.
What IFICI is and who actually qualifies
The successor regime is IFICI (Incentivo Fiscal à Investigação Científica e Inovação), informally called NHR 2.0. It was created by Article 58-A of the EBF via Lei 82/2023, for people becoming tax resident from 1 January 2024.
The benefit is attractive: a 20% flat IRS rate on qualifying Portuguese employment or self-employment income, plus an exemption on most foreign-source income, for 10 years.
The catch is eligibility. IFICI is only for highly-qualified professionals. That generally means university teachers and researchers, qualified roles in certified startups, research and development personnel under SIFIDE, and highly-qualified roles in companies approved by IAPMEI or AICEP. You usually need a bachelor's degree plus three years of experience (EQF level 6) or a PhD. Passive-income retirees and generic remote workers do not qualify, and you cannot use IFICI if you already benefited from NHR.
You apply with the Portuguese Tax Authority (Finanças). Registration is typically due by 15 January of the year after you become resident, so check the current deadline before you rely on it.
The honest takeaway
Most newcomers who would have used NHR will not qualify for IFICI. Plan your taxes on the current standard rules rather than on a regime you cannot access. If you are arriving on a passive-income or remote-work route, read our guide to the NIF for the D7 and D8 visa to understand the practical first steps.
First things first: your NIF
Whatever your tax situation, every move to Portugal starts with a tax number. If you are unsure why, our explainer on what a NIF is and why you need one covers the basics. Non-residents applying from abroad should also read about appointing a fiscal representative in Portugal, since one is often required before you arrive.
You can get your Portuguese NIF online for a flat 29.99 euros including VAT, fully remote, with same-day submission. No regime, closed or open, changes the fact that you need this number to rent, work, open a bank account, or file with Finanças.
Ready to start? Get your Portuguese NIF today and take the first step toward your move.
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