IFICI
(Incentive for Scientific Research and Innovation)
This regime is designed to attract qualified talent and foster research and innovation in the country.
RNH 2.0: The new tax incentive for scientific research and innovation (IFICI)
With the approved end of the Non-Habitual Residents (NHR) Regime, and despite the introduction of a key transitional rule allowing continued application for those who already benefit from it or were in the process of transferring tax residence to Portugal, the Portuguese government has introduced a new special tax incentive.
Often referred to as “NHR 2.0”, the new regime applies to individuals who meet three essential conditions:
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They become tax residents in Portugal on or after January 1, 2024.
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They have not been considered tax residents in Portugal in the five years prior to theapplication.
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They engage in eligible activities, such as scientific research, innovation, or high value-added professions, or are employed by entities officially recognized as operating within strategic sectors of the Portuguese economy.
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The eligible professional careers include, but are not limited to:
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Higher education professors and scientific researchers