Portugal Tax Regimes
Portugal offers several special income tax regimes that can significantly reduce your effective rate. Compare eligibility, rates, and duration to find which applies to your situation.
IFICI (NHR 2.0)
IFICI (NHR 2.0): Portugal's 20% flat IRS rate for qualifying professionals and researchers. Eligibility, application, NHR comparison — 10 years.
Art. 58-A EBF, Portaria 352/2024IRS Jovem (Youth IRS)
IRS Jovem: Portugal's youth income tax exemption for workers under 36. 100% exempt year 1, tapering to 25% by year 10. Cap: 55× IAS (~€28,700).
Art. 2-B CIRSNHR (Legacy / pre-2024)
NHR Legacy (pre-2024): Portugal's original non-habitual resident regime. 20% flat on qualifying income, 10% on foreign pensions, DTT exemptions.
Art. 16(8)–(12) CIRS (transitional, Lei 82/2023)No special regime
Portugal standard IRS 2026: progressive brackets 12.5%–48%, solidarity surcharge for high earners, flat autonomous rates for investments and rent.
Standard CIRSNot sure which regime applies to you?
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