IFICI 2026 Simulator — How Much Tax Will You Save?
The IFICI regime (Law 82/2023) replaced NHR in January 2024. It applies a special 20% rate to net Category A and B income from the qualifying activity for 10 consecutive years for eligible new tax residents. This simulator compares normal IRS (progressive brackets up to 48%) vs IFICI 20% to show annual and 10-year tax savings.
How IFICI works
IFICI applies a special 20% rate to net Category A and B income from the qualifying activity for 10 years (Article 58-A(2) EBF). The standard Article 68 IRS rates run from 12.5% (up to €8,342) to 48% (above €86,634). For a single person with no dependants, IFICI pays off from about €35,000 gross a year; the saving is about €4,440 a year at €60,000 and about €13,500 at €100,000.
Who is eligible
- Was not a Portuguese tax resident in the previous 5 years
- Carries out an activity listed in Article 58-A EBF (research, highly qualified professions at RFAI or exporting companies, R&D, certified startups, among others)
- Becomes a Portuguese tax resident (more than 183 days in a 12-month period OR a habitual home)
Want us to handle the application? HVR prepares and files your IFICI registration and your annual IRS return with Annex L — see our IFICI application service.