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Tax Strategy

Portugal Tax & NHR Successor Strategy

Coordinated immigration and tax planning for Portugal. Eligibility assessment for the IFICI incentive (NHR successor regime), tax residency timing, and structured coordination between our licensed immigration lawyers and independent Portuguese tax advisors.

For individuals relocating to Portugal who need their visa application and tax position aligned from the outset -- whether targeting the IFICI regime, managing existing NHR status, or structuring standard Portuguese tax residency.

2,500+

Successful applications across all programs

98%

Approval rate across all visa programs

IFICI + NHR

Successor regime and transitional rules

IFICI eligibility assessment -- determine whether you qualify for the NHR successor regime before committing to a visa path

Tax residency timing -- coordinate visa activation with the optimal tax year entry point

Immigration + tax alignment -- visa application and tax strategy structured together, not in isolation

Licensed professionals -- immigration lawyers + independent Portuguese tax advisors working in coordination

The Landscape

NHR Is Closed. The Successor Is Narrower.

Portugal's Non-Habitual Resident (NHR) regime -- which offered a flat 20% rate on certain Portuguese income and broad exemptions on foreign income for 10 years -- closed to new applicants in 2024. It was replaced by the IFICI regime (Incentivo Fiscal a Investigacao Cientifica e Inovacao), a more targeted incentive with narrower qualifying categories.

The shift matters. Clients who assumed they would receive NHR benefits may not qualify under IFICI. Clients who do qualify need the registration timed precisely against their visa activation and tax residency commencement. And clients with existing NHR status need to understand how to maintain it. We coordinate the immigration and tax sides of this equation together.

Last updated: February 2026

Read our full Portugal tax guide

IFICI Regime (NHR Successor)

20% flat rate on qualifying Portuguese-source employment and self-employment income for 10 consecutive years. Eligible categories include scientific researchers, technology and innovation professionals, startup employees, and qualified professionals at AICEP-certified companies. Must not have been Portuguese tax resident in the previous 5 years. Foreign income treatment depends on applicable double taxation treaties.

Existing NHR Status

If you registered under NHR before the cutoff, your benefits continue for the full 10-year period. Transitional provisions also protected applicants who had residency permits in progress or became tax resident before the deadline. Maintaining NHR requires continued Portuguese tax residency -- losing residency mid-term can forfeit the remaining years.

Tax Residency Triggers

Portuguese tax residency is triggered by spending 183+ days in Portugal in a calendar year, or maintaining a habitual residence. A NIF or residence permit alone does not create tax residency. However, some visas (D7, D8) require habitual residence which has direct tax implications. Timing your visa activation against the tax year is critical.

Standard Tax Position

Without IFICI or NHR, Portuguese tax residents pay progressive IRS rates up to 48% on worldwide income (plus solidarity surcharges above certain thresholds). Double taxation treaties may provide relief on foreign-source income. Understanding your standard position is essential -- it defines the baseline against which any incentive regime is measured.

Why MovingTo

Immigration and Tax, Structured Together

Most clients engage an immigration lawyer and a tax advisor separately. The two rarely speak. We coordinate both from the outset -- so your visa pathway, tax residency timing, and regime eligibility are aligned into a single strategy.

Integrated Planning

Your visa type affects your tax position. Your tax residency date affects your IFICI eligibility window. Your income structure affects both. We map these dependencies before any application is filed -- preventing the costly misalignments that occur when immigration and tax are handled separately.

IFICI Eligibility Expertise

The IFICI regime is not a blanket incentive. It requires qualification under specific professional categories, certification by the relevant authority, and precise timing of the registration application. Our coordinated team assesses eligibility before you commit to a visa path -- not after.

Licensed Professionals

Immigration services are delivered by lawyers registered with the Portuguese Bar Association. Tax advisory is provided by independent licensed Portuguese tax advisors who specialise in international tax residency and incentive regimes. Both work within a coordinated engagement managed by MovingTo.

Service Scope

What We Handle, What We Don't

We Handle

  • IFICI eligibility pre-assessment -- professional category analysis before visa commitment
  • NHR transitional status review -- determining if you qualify under the grandfathering provisions
  • Tax residency timing strategy -- aligning visa activation with optimal tax year entry
  • Visa pathway selection with tax implications factored in (D7, D8, D2, Golden Visa)
  • Coordination with independent licensed Portuguese tax advisors
  • IFICI registration application support and documentation
  • NIF registration and fiscal representation (integrated with tax strategy)
  • Double taxation treaty assessment for your country of origin
  • Ongoing coordination between immigration and tax professionals at each milestone
  • Annual compliance review coordination -- ensuring NHR/IFICI status is maintained

We Don't

  • Provide tax advice directly -- tax advisory is delivered by independent licensed tax professionals
  • File Portuguese tax returns (IRS) or manage annual tax compliance
  • Provide wealth management, investment, or financial planning services
  • Guarantee IFICI approval -- eligibility decisions rest with the Portuguese tax authority
  • Advise on tax positions in countries other than Portugal

From Assessment to Aligned Strategy

Begin before your visa application for optimal positioning

01

Joint Assessment

Immigration lawyer and tax advisor jointly review your profile: nationality, income sources, employment status, professional category, prior tax residency history, and target visa type. We assess IFICI eligibility, NHR transitional status, and standard tax position in a single engagement.

02

Strategy Structuring

Based on the assessment, we structure an integrated plan: which visa to apply for, when to activate residency, when to register as tax resident, and whether and when to file for IFICI. Income structuring recommendations are provided where the tax treatment depends on how income is categorised.

03

Immigration Execution

Your visa application proceeds through our immigration legal team with tax timing built into the process. NIF registration, fiscal representation, bank account coordination, and consulate preparation are all structured to align with the tax strategy -- including the IFICI registration window.

04

Tax Registration

Once residency is activated, the tax advisor manages your tax residency registration, IFICI application (if applicable), and initial compliance setup. We coordinate between both professionals at each milestone to ensure the immigration and tax timelines remain aligned throughout.

Client Results

"I assumed the NHR regime still existed when I started my D7 application. MovingTo's team flagged the closure immediately, assessed my IFICI eligibility, and restructured my timeline so the tax registration aligned with my visa activation. Without the coordination, I would have missed the window."

R. Whitfield

D7 Visa + IFICI assessment -- UK, 2025

"Golden Visa application filed in late 2023 -- the tax advisor confirmed I qualified under the NHR transitional provisions. The immigration and tax teams coordinated the exact residency activation date to preserve my NHR eligibility. 10 years of benefits secured."

K. & Y. Nakamura

Golden Visa + NHR transitional -- Japan, 2024

"As a tech startup founder on a D2 visa, my income structure was complex -- Portuguese company salary, foreign consulting income, equity. The coordinated team structured the IFICI registration around my employment contract and ensured the foreign income was covered by the UK-Portugal treaty."

A. Okonkwo

D2 Visa + IFICI registration -- Nigeria/UK, 2025

"Dual income household -- my wife on a D8 as a remote employee, me with Portuguese rental income and a UK pension. The tax advisor mapped each income stream to the correct regime treatment. MovingTo coordinated the visa applications so both our tax residency dates aligned."

S. & J. Petersen

D8 + D7 combined -- South Africa, 2025

Common Questions

Working With Us

What replaced Portugal's NHR regime?

The Non-Habitual Resident regime closed to new applicants in 2024. It was replaced by the IFICI regime (Incentivo Fiscal a Investigacao Cientifica e Inovacao), sometimes called NHR 2.0. IFICI offers a flat 20% tax rate on qualifying Portuguese-source income for eligible professionals, but with narrower qualifying categories than the original NHR. Existing NHR beneficiaries retain their benefits for the full 10-year period.

Who qualifies for the IFICI regime?

IFICI targets specific professional categories: scientific researchers, professionals in technology and innovation sectors, qualified professionals employed by AICEP-certified companies with "relevant economic interest," startup employees, and professionals in certain designated roles. You must not have been a Portuguese tax resident in the previous 5 years. Eligibility is assessed case-by-case and requires certification by the relevant authority.

Can I still benefit from NHR?

If you registered under NHR before the cutoff, your benefits continue for the full 10-year period. Transitional provisions also protected applicants who had residency permits in progress or became tax resident before the deadline. We assess whether you qualify under the transitional rules and ensure your NHR status is properly maintained through annual compliance.

What tax rate applies under IFICI?

IFICI applies a flat 20% income tax rate on qualifying Portuguese-source employment and self-employment income for 10 consecutive years. The treatment of foreign-source income depends on the applicable double taxation treaties and the specific income category. This is not a blanket exemption -- it requires careful structuring with a qualified Portuguese tax advisor.

Do I become tax resident when I get a visa?

Not automatically. Portuguese tax residency is triggered by spending 183+ days in Portugal in a calendar year, or maintaining a habitual residence. A NIF or residence permit alone does not create tax residency. However, some visa types (D7, D8) require habitual residence which has direct tax implications. Timing your visa activation against the tax year is critical -- and is a core part of what we coordinate.

Does MovingTo provide tax advice directly?

No. MovingTo provides immigration legal services through licensed Portuguese lawyers. Tax advisory is delivered by independent licensed Portuguese tax advisors who specialise in international tax residency and incentive regimes. We coordinate both disciplines within a single engagement -- ensuring your visa application, tax residency timing, and regime registration are structured together from the outset.

Get Started

Start Your Tax Strategy Review

Get a joint immigration and tax assessment from our coordinated team -- covering IFICI eligibility, NHR transitional status, and tax residency timing.

Your Case Is Reviewed By

Ines Cabral Almeida

Licensed Immigration Lawyer

Portuguese Bar Association -- Registration No. 61676P

Ines Cabral Almeida leads the immigration side of every tax-coordinated engagement, working alongside independent licensed tax advisors to ensure visa pathways and tax residency strategies are aligned from the outset through to regime registration and ongoing compliance.

2,500+ successful applications across all programs -- 98% approval rate -- 4 European markets

Get a Tax Strategy Review

Free initial assessment of your immigration and tax position. No obligation.

Your information is used only to respond to your request.

After You Submit

  • Immigration lawyer reviews your visa pathway and residency timeline
  • Tax advisor assesses IFICI eligibility or NHR transitional status
  • You receive an integrated strategy aligning immigration and tax outcomes
Tax & NHR Strategy Get Assessment