Portugal

2 Sept 2026

Portugal's IFICI regime in 2026: the 20 percent rate, who qualifies and the 15 January deadline

The non-habitual resident regime is closed. Its replacement, IFICI, gives a flat 20 percent rate on qualifying Portuguese employment and self-employment income for ten years, plus an exemption on most foreign income. Eligibility is by activity, and registration closes on 15 January of the year after you arrive.