What replaced Portugal's NHR, and can D8 holders use it?
Updated · Taxes guide · Not legal advice
The non-habitual resident (NHR) regime closed to most new applicants from 2024 and was replaced by IFICI, the tax incentive for scientific research and innovation, often called 'NHR 2.0'. It offers a flat 20% rate on qualifying employment or self-employment income for up to 10 years, but only for listed activities (such as research, certain tech and startup roles); a typical remote employee of a US company does not automatically qualify.
| Item | Rule |
|---|---|
| Rate | 20% on qualifying Portuguese employment / self-employment income |
| Length | Up to 10 years |
| Prior non-residence | Not tax resident in Portugal in the previous 5 years |
| Who | Listed activities and employers (research, innovation, certain qualified roles) |
| Registration | Apply by the deadline after becoming resident; check AT |
Where D8 holders fit
A remote job for a foreign employer only qualifies if the role and employer fit the IFICI categories. Ask a Portuguese tax advisor before counting on it in your budget.
Quick answers
- Can D8 holders get NHR?
- NHR is closed to most newcomers; its successor IFICI applies only to specific activities.
- What is the IFICI rate?
- 20% on qualifying income, for up to 10 years.
- Does IFICI help with US taxes?
- No, US citizens still file and pay US tax under US rules.
What to do next
We don't give tax advice, but we make sure your visa file and your tax plan don't contradict each other. Start with the free D8 check; a full human review is $599.
Start the free D8 checkSources
- Portal das Finanças (Portuguese Tax and Customs Authority)
- Diário da República (official gazette: Law 23/2007, Law 18/2022, minimum wage decree)
Checked: . Rules change; confirm current values on the official pages above before you file.