What you need to know about the NHR 2.0 in Portugal | Experts for Expats

Portugal’s new Tax Incentive for Scientific Research and Innovation (commonly referred to as NHR 2.0) was introduced in December 2024 as an approach to attracting highly skilled professionals into Portugal.

Unlike the old Non-Habitual Resident (NHR) regime, which was broad and open to people receiving various income sources, the NHR 2.0 (IFICI) takes a much more targeted approach.

The tax new incentive is for professionals in strategic sectors that align with Portugal’s economic goals—particularly in Tech, Research, and Sustainable Development.

The NHR 2.0 offers a combination of foreign-sourced income exemptions and a flat 20% tax rate on qualifying job income which is significantly advantageous for skilled professionals looking to work in Portugal.

[flavOG]

What about retirees receiving dividends and interest along with social security?

[Nomecomune]

So, if I have a company in the US doing ecommerce, I can't apply to this NHR?