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NHR 2.0: Introducing IFICI+, a New Tax Benefit for Foreign Residents

20 January 2025

The new tax benefit, IFICI+, which was already in existence, has now been formally regulated on 23rd of December 2024, through Regulation No. 352/2024/1. Eligible individuals who meet the specified criteria can now submit their applications to take advantage of this opportunity.


If you wish to apply for the IFICI+ tax benefit, which is now fully regulated, contact us for more details.


The introduction of the IFICI+ tax benefit, designed for foreigners aiming to establish tax residency in Portugal, came into effect following the conclusion of the Non-Habitual Resident (NHR) Tax Regime programme.


The Non-Habitual Resident (NHR) Tax Regime was a programme that provided special tax benefits for those seeking to become tax residents in Portugal. Introduced in 2009 and concluding in 2023, the NHR tax regime successfully attracted individuals of independent means, pensioners, and certain skilled professionals to establish residency in Portugal for tax purposes.


With the necessary regulations now in effect, NHR 2.0, known as the IFICI+ tax benefit, is fully operational. Following an in-depth review of Regulation No. 352/2024/1, we have identified the key aspects worth highlighting.

Core Aspects of the IFICI+ Tax Benefit

The key features of the IFICI+ tax benefit are as follows:


  • Taxpayers who meet the eligibility requirements can benefit from a reduced Personal Income Tax rate of 20% on net income from categories A (employment) and B (self-employment) derived from eligible activities.
  • This reduced rate applies for a period of 10 consecutive years, beginning from the year of residency registration in Portugal.

Eligibility Requirements

To qualify for the IFICI+ tax benefit, applicants must meet the following requirements:


  • Be a Portuguese taxpayer.
  • Not have been a tax resident in Portugal in the past 5 years.
  • Not currently benefit, nor have previously benefited, from the Non-Habitual Resident (NHR) Tax Regime or the Regressar tax benefit.
  • Engage in a professional activity that falls within the scope of paragraphs a) to f) of number 1 of Article 58-A of the Estatuto dos Benefícios Fiscais (EBF) – Tax Benefits Statute.

Requirements Verification

The following entities are responsible for validating the eligibility of candidates for the IFICI+ tax benefit:


  • Tax Authority – Ensures compliance with all legal requirements of the application.
  • Activity-Specific Regulatory Bodies – Validate the eligibility of professional activities based on the framework established in Article 58-A, number 1, paragraphs a) to f) of the EBF. The relevant regulatory bodies are detailed in Regulation No. 352/2024/1, Article 2, number 2, paragraphs a) to f).

Essential Documentation

To apply for the IFICI+ tax benefit, the following documentation must be submitted:


  1. Employment contract – For dependent workers.
  2. Permanent commercial certificate – For individuals involved in corporate activities.
  3. Scholarship contract – For scientific research professionals.
  4. Proof of academic qualifications.
  5. Additional documentation – As may be requested.



Taxpayers benefiting from the IFICI+ tax regime must report any changes in their professional situation to the relevant regulatory entity overseeing their respective activity.


Any professional change may impact the beneficiary's eligibility to continue receiving the IFICI+ tax benefit. Such changes must be reported by 15th of January of the year following the occurrence, specifying, where applicable, the date the previous activity was terminated.

Registration Requests

Adhering to timelines is crucial in this process. There are two different timelines, depending on whether the foreign resident was already a resident in Portugal in 2024 or not.


  • First-Year Residents: The application must be submitted by 15th of January of the year following the first year of residency in Portugal.
  • Tax Residents in 2024: Individuals who became residents in 2024 have until 15th of March 2025, to complete their application.



Applications must be submitted to the appropriate regulatory bodies, which vary depending on the applicant's professional activity.


These are the key highlights of Regulation No. 352/2024/1. For more information about the IFICI+ tax benefits or assistance with your application, contact us. With our expertise, we are here to guide you every step of the way.

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