IFICI ("NHR 2.0") — Tax Incentive for Scientific Research and Innovation launched

The successor regime to NHR, formally the Incentivo Fiscal à Investigação Científica e Inovação (IFICI), was enacted under Law 82/2023 and the implementing ordinance published in late 2024. It offers a 20% flat rate on qualifying Portuguese employment/self-employment income for ten years, but eligibility is much narrower — limited to researchers, qualified staff of certified innovation employers, startup employees, and specific high-value roles. Retroactive to those who became Portuguese tax-resident in 2024.