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Verified You must apply Tax relief Tax credit

IFICI Tax Incentive (successor to Non-Habitual Resident regime)

IFICI - Incentivo Fiscal à Investigação Científica e Inovação (sucessor do RNH)

Paid by Autoridade Tributária e Aduaneira / AICEP / ANI · 🇵🇹 Portugal

What this pays

The published value, how it is calculated, and whether it is cash or a credit ceiling.

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Who qualifies

The 3 published rules this programme tests you against — age, income, residency, household and the rest.

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The steps, documents and official link are part of the paid plan. Checking how much you're owed is free and always will be.

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Where this comes from

O regime do Residente Não Habitual (RNH) está a ser gradualmente substituído pelo IFICI... aplica uma taxa reduzida de 20%.

https://www.portaldasfinancas.gov.pt

Last checked 2026-08-12 · a researcher confirmed this against the official page

Other tax relief support in Portugal

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