For NHR / IFICI eligibility

NHR or IFICI? One answer in 2 minutes.

NHR (Non-Habitual Resident) is closed to new arrivals — grandfathered cases only, for people who met specific transition criteria before the cutoff. IFICI (Incentivo Fiscal à Investigação Científica e Inovação) is the regime that replaced it, with its own criteria and its own rate structure. Finkavo's calculator walks the current rules against your arrival date, profession, and employment type — instead of another generic article.

Try the IFICI calculator

Honest: this isn't tax advice — it's a guided read of the current NHR / IFICI criteria against your situation. Think you might be grandfathered under the old NHR rules instead? Check the NHR calculator.

The distinction

Two regimes, one confusing year

Closed to new entrants

NHRNon-Habitual Resident

The regime that used to welcome new arrivals with reduced rates for ten years. It's closed to fresh applicants now — the only way in is grandfathering, for people who met specific transition criteria (arrival date, an existing housing contract, or similar) before the cutoff.

EBF Estatuto dos Benefícios Fiscais

The current path

IFICIIncentivo Fiscal à Investigação Científica e Inovação

The regime that replaced NHR. Its own eligibility rules — profession, activity, income thresholds — and its own flat/reduced tax structure, set out in its own governing legislation rather than the EBF provisions that covered NHR.

IFICI Its own governing legislation

Said plainly:

  • Eligibility for either is genuinely criteria-dependent
  • The calculator reads your specifics, not a generic article

Ready when you are

Stop guessing which regime applies to you.

Run the calculator

Already know your regime? Join the waitlist →

How it works

Three questions to a real answer

1. Answer a few questions

Arrival date, profession, employment type — the exact facts that decide NHR-grandfathering vs IFICI eligibility.

2. Get an eligibility read

The calculator walks the current criteria against your answers and shows you where you land — NHR grandfathered, IFICI-eligible, or neither.

3. See what changes on your Modelo 3

Once you know your regime, Finkavo shows what it changes on your annual filing — which anexo, which fields, cited to the source.

Open the IFICI calculator

Think you're grandfathered instead? Check the NHR calculator →

Straight answers

NHR / IFICI FAQ

Is NHR still available to new arrivals?

No. NHR is closed to new applicants — the only way in now is grandfathering, for people who met specific transition criteria (like arrival date or an existing housing contract) before the cutoff. Everyone else looks at IFICI instead.

What exactly is IFICI, and how is it different from NHR?

IFICI (Incentivo Fiscal à Investigação Científica e Inovação) is the regime that replaced NHR. It has its own eligibility criteria — profession, activity, and income thresholds differ from the old rules — and its own flat/reduced tax structure, governed by its own legislation rather than the EBF provisions that covered NHR.

Does the calculator give a definitive legal answer?

No — it's a guided read of the current criteria, not tax advice. It walks through your arrival date, profession, and employment situation and shows you where you likely land, so you go into any conversation with a contabilista (or AT) already informed.

What if I don't clearly qualify for either regime?

That happens — the criteria are genuinely narrow and case-dependent. The calculator shows you exactly where the ambiguity sits, and Finkavo can hand you off to a contabilista for the cases that need a human sign-off.

Know your regime. Not just guess it.

NHR grandfathering and IFICI eligibility both come down to specifics most articles skip — arrival date, profession, employment type. Run the calculator, get your read, then file with the citation attached.

Join the waitlist

Mapping your whole first year instead? See /for-first-year-arrivals. Full comparison + pricing at /pricing.