Yes. IFICI was introduced following the closure of Portugal's Non-Habitual Resident (NHR) regime and is widely regarded as its successor.

However, IFICI is more targeted than NHR and is designed for specific professional activities, innovation-focused sectors and qualifying individuals relocating to Portugal.

IFICI is often referred to as "NHR 2.0" because it was introduced following the closure of the Non-Habitual Resident regime.

However, the two regimes are not identical. IFICI has more targeted eligibility requirements, is designed for specific qualifying activities and professions and has some important additional benefits.

Individuals who become Portuguese tax residents and carry out qualifying professional, academic, scientific and research activities can be eligible for IFICI, subject to meeting the applicable requirements.

Certain entrepreneurs, founders and business owners may qualify depending on the nature of their activities and how they meet the regime's requirements.  This may include entrepreneurs planning a future business exit or investment event where qualifying investment income or capital gains form part of their overall planning.

As eligibility is assessed on a case-by-case basis, professional advice is recommended before relying on the regime.

Yes. Portuguese tax residency is a fundamental requirement of the IFICI regime.

Individuals must generally establish Portuguese tax residency before accessing the benefits available under the regime.

Certain categories of qualifying foreign-source income, including qualifying investment income and capital gains, can benefit from favourable tax treatment where the income qualifies under the regime.

The treatment depends on the type of income involved, the country of origin and the individual's specific circumstances.

Eligibility will depend on the nature of the work being performed, the employer or client relationship and whether the activity falls within the qualifying criteria.

Remote working alone does not automatically create eligibility under the regime and tax residency requirements must be met.

Yes. Certain academic and research appointments may fall within the qualifying activities under the IFICI regime. Eligibility depends on the nature of the role, the institution and the applicable requirements.

In most circumstances, no.

Individuals who have previously benefited from Portugal's NHR regime are generally not eligible to apply for IFICI. However, individual circumstances should always be reviewed carefully.

Qualifying individuals can benefit from the regime for up to 10 years, subject to continued eligibility and compliance with the applicable requirements.

Before becoming a Portuguese tax resident.

Early planning is essential to identify eligibility issues, avoid delays and ensure residency, tax and professional activity requirements are properly considered and aligned.

In some circumstances, yes.

However, eligibility conditions and procedural deadlines may apply, so it is always advisable to review your position as early as possible.

The timeframe varies depending on the individual's circumstances, the supporting documentation required and the relevant authorities involved.

Planning early can help avoid delays and ensure the correct information is available from the outset.

The documentation required will depend on the basis upon which eligibility is being claimed.

Applicants may need to provide evidence relating to residency, professional activity, qualifications, registrations and other supporting information relevant to their circumstances.