NHR grandfathering check
Whether you became resident in time and meet a transitional trigger, so a possible legacy-NHR claim is grounded in evidence, not hope.
Portugal NHR & IFICI
NHR grandfathering or IFICI, confirmed before you rely on it.
Portugal's NHR regime closed to new arrivals on 1 January 2024, so most people moving now can only use IFICI, which taxes qualifying Portuguese employment and self-employment income at 20% for 10 years if you register on the Portal das Financas by 15 January of the year after you become resident. IFICI (the Incentivo Fiscal a Investigacao Cientifica e Inovacao, informally 'NHR 2.0') is Portugal's tax incentive for qualifying research, innovation and highly qualified roles at eligible entities.
Movingto is a Portugal-first immigration firm that puts a named, Bar-registered lawyer from its in-house legal team on your case and publishes its fees.
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First call: leave knowing whether grandfathered NHR or IFICI is realistic for your facts, what evidence each needs, and the registration deadline.
Researching the route first? Incentivised tax status (ITS / IFICI)
What you get
What we check on your tax status.
A special-status claim fails when eligibility is assumed and the deadline is missed. Movingto's in-house tax counsel tests both regimes against your facts and organizes the evidence before the registration window closes.
IFICI eligibility check
Whether your role and employer or activity fall within the narrow IFICI categories for scientific, innovation, and highly-qualified work.
Evidence and deadline pack
The qualifying evidence each regime needs, with the registration deadline mapped so the claim is not lost to timing.
Certifying-body step
A clean file for the certifying body where IFICI eligibility must be validated by it.
NHR is closed, but you may be grandfathered
Legacy NHR closed to new arrivals from 1 January 2024 under Law 82/2023. Transitional rules still grandfather people who became resident in time or met a qualifying trigger before the cut-off.
IFICI is role-based, not for everyone
IFICI targets qualifying scientific, research, innovation, and highly-qualified roles at eligible entities such as certified startups, R&D bodies, and companies with investment-incentive status. It is far narrower than NHR.
The big difference is pensions
Foreign pensions are taxed at a flat 10% under legacy NHR but at standard progressive rates under IFICI. IFICI is not a retirement-relocation regime.
Registration timing is unforgiving
IFICI is registered by 15 January of the year after you become tax resident. Status must be confirmed and registered, not assumed at filing time.
Who this fits
Why use Movingto for an NHR or IFICI case?
The valuable work is testing eligibility honestly before you rely on it: the grandfathering basis, the IFICI role and entity conditions, the evidence, and the registration deadline, with in-house tax counsel advising throughout.
Good fit for
- People who became resident under the NHR transitional rules and need it confirmed
- Researchers, highly-qualified professionals, and startup founders who may fit IFICI
- People weighing whether NHR grandfathering or IFICI is the realistic route
- Anyone who needs the IFICI registration deadline managed properly
Not the right fit for
- Retirees expecting IFICI to shelter foreign pensions, which it does not
- Anyone wanting Movingto to confirm status or guarantee approval
- People who need the qualifying entity or certifying body to act, which is theirs to do
Service scope
How IFICI status is confirmed.
You get an honest eligibility triage and an organized evidence pack. Movingto's in-house tax counsel advises on Portuguese and cross-border tax; the relevant certifying body validates IFICI eligibility.
- Included workstreams
- 4
- Professional scope
- Clear
Delivery scopeMovingto delivery and specialist scope
Managed by Movingto
NHR grandfathering and IFICI triage
We test your facts against the NHR transitional rules and the IFICI categories so you know which, if any, is realistic.
Managed by Movingto
Qualifying evidence organization
We organize the role, employer, activity, and residency evidence each regime needs for review.
Managed by Movingto
Deadline and registration management
We map the registration window (for IFICI, by 15 January of the year after you become resident) and keep it on the calendar.
Managed by Movingto
Certifying-body step
We prepare a clean file for the certifying body where IFICI eligibility must be validated by it.
Handled by the relevant specialist
Eligibility validation by the certifying body
The certifying body validates IFICI eligibility and the Tax Authority decides the registration.
Handled by the relevant specialist
Approval or status guarantee
No one can guarantee NHR or IFICI approval. Eligibility depends on your facts, the certifying body, and the rules in force.
Status path
From eligibility questions to a confirmed claim.
Each stage turns an assumption into evidence: residency history, the grandfathering basis, the IFICI conditions, the deadline, then the certifying-body step and registration.
Case path05 managed stages
- Step 1 of 5
Residency history and prior status
Confirm when you became (or will become) tax resident, prior-year residency, and whether you previously held NHR.
- Step 2 of 5
Test NHR grandfathering
Check whether you became resident in time and meet a transitional trigger that could preserve a legacy-NHR claim.
- Step 3 of 5
Test IFICI eligibility
Assess whether your role, employer, or activity falls within the IFICI categories, and what the certifying body would need.
- Step 4 of 5
Organize evidence and map the deadline
Build the evidence pack and put the registration window on the calendar so timing does not sink the claim.
- Step 5 of 5
Certifying body and registration
Deliver the file to the certifying body where IFICI eligibility must be validated by it, then register on the Portal das Financas by 15 January.
Compare the regimes
Legacy NHR vs IFICI at a glance
| Aspect | Legacy NHR (grandfathered) | IFICI (NHR 2.0) |
|---|---|---|
| Open to new arrivals | Closed from 1 Jan 2024 (transitional grandfathering only) | Yes, from 1 Jan 2024, but narrow eligibility |
| Qualifying PT income | 20% flat on high-value-added activities | 20% flat on eligible roles and entities |
| Foreign income | Largely exempt (conditions apply) | Exempt for set categories (conditions apply) |
| Foreign pensions | Taxed at 10% | Taxed at standard progressive rates |
| Duration | 10 years | 10 years |
| Eligibility | Broad (transitional qualifiers) | Narrow, role and entity based |
General comparison. Eligibility and treatment depend on your facts and the rules in force, confirmed by Movingto's in-house tax counsel. Based on Law 82/2023, Portaria 352/2024 and the Portal das Financas IFICI FAQ, checked 16 October 2026.
Evidence
Evidence you can check.
Scope, professional ownership, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Lei 82/2023, Orcamento do Estado 2024 (NHR closure and IFICI)
View sourceDiario da Republica
Source
IFICI - Incentivo Fiscal a Investigacao Cientifica e Inovacao
View sourceAutoridade Tributaria / Portal das FinancasChecked 16 October 2026
Source
Portaria 352/2024 - IFICI regulation (EBF art. 58-A)
View sourceDiario da Republica
Source
Simulate and submit the annual IRS return (1 April to 30 June)
View sourcegov.ptChecked 16 October 2026
Common questions
Questions before you engage.
Is NHR still available to new arrivals?
No. Portugal's classic Non-Habitual Resident regime closed to most new arrivals from 1 January 2024 under Law 82/2023. Transitional grandfathering still applies to people who became tax resident in time or met a qualifying trigger before the cut-off. An adviser confirms whether you qualify.
What is IFICI, or 'NHR 2.0'?
IFICI is the Incentivo Fiscal a Investigacao Cientifica e Inovacao, the successor incentive created by the 2024 State Budget (Law 82/2023, via article 58-A of the EBF) and regulated by Portaria 352/2024 of 23 December 2024. It applies a 20% flat IRS rate to eligible Portuguese employment or self-employment income and exempts certain categories of foreign income, for 10 years.
Does IFICI cover foreign pensions?
No. Unlike legacy NHR, which taxes foreign pensions at a flat 10%, IFICI gives no special pension treatment, so foreign pensions are taxed at standard progressive rates. IFICI is not designed for retirees.
Who qualifies for IFICI?
Eligibility is narrow and role-based: qualifying scientific, research, innovation, and highly-qualified roles at eligible entities such as certified startups, R&D bodies, higher-education and scientific institutions, and companies with investment-incentive status. You must also become tax resident, not have been Portuguese tax resident in the prior five years, and not have previously benefited from NHR. The certifying body and a tax adviser confirm eligibility.
When must I register for IFICI?
Registration is generally due by 15 January of the year following the year you become a Portuguese tax resident. Missing the window can forfeit the benefit, so the deadline needs to be managed from arrival.
Who confirms IFICI tax status?
Movingto's in-house tax counsel tests eligibility against the rules, organizes the evidence, and manages the deadline. The certifying body validates IFICI eligibility and the Tax Authority decides the registration.
Private advisory call
Find out if NHR or IFICI is realistic for you.
Bring your residency timeline, your role and employer or activity, and your income mix. Our in-house tax counsel tests both regimes against your facts, organizes the evidence, and maps the deadline.
First call covers
Leave knowing whether grandfathered NHR or IFICI is realistic, what each needs, and the deadline that applies.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare for the Movingto team and any relevant specialists.