Portugal › Strategies › IFICI / NHR 2.0 — 20% Flat Rate
IFICI / NHR 2.0 — 20% Flat Rate
By Taxpert Editorial · Last reviewed: 26 April 2026
- Legal basis
- Art. 58-A EBF, Portaria 352/2024
- Benefit key
- ifici20
Primary source
Diário da República — EBF Art. 58-A →What it does
Caps Portuguese-source Cat. A and Cat. B income from eligible activities at a flat 20% for 10 consecutive years — vs. up to 48% under the standard progressive scale.
When this saves money
For high earners (typically > €40k Cat. A) in qualifying R&D, certified startup, or highly-qualified roles. The card shows the gap between the standard progressive tax and the 20% flat tax on the same gross.
Watch-outs
You must register with AT and your employer / activity must be on the eligible list. Selecting IFICI in the calculator without ticking the eligibility confirmation does not apply the benefit.
Related
IFICI regime overview
Full rules, eligibility, and legal basis.
IFICI eligible professions
Which roles qualify for the 20% flat rate.
IFICI vs standard IRS
Side-by-side savings at common income levels.
IFICI vs NHR Legacy
How IFICI differs from its predecessor.
IFICI in the glossary
Definition and legal basis.
Try it in the calculator
See exactly how this strategy affects your effective rate — enter your income and compare regimes side by side.
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