For NHR / IFICI eligibility
NHR or IFICI? One answer in 2 minutes.
NHR is closed to new arrivals except under a narrow transition rule. IFICI replaced it, with its own criteria. Finkavo's calculator checks the current rules against your arrival date, profession and employment.
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
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
IFICIIncentivo Fiscal à Investigação Científica e Inovação
The regime that replaced NHR, set out in EBF art. 58.º-A. Eligibility turns on five years of non-residence and Category A or B income from an activity listed there, with its own special rate on eligible Portuguese income.
EBF Art. 58.º-A
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.
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, set out in EBF art. 58.º-A. You must become Portuguese tax resident after five years of non-residence and earn Category A or B income from an activity listed there. It has its own special rate on eligible Portuguese income, and foreign income is treated differently from the old NHR rules.
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.
Both come down to details most articles skip: arrival date, profession, employment type. Run the calculator, then file with the citation in hand.
Join the waitlistMapping your whole first year instead? See /for-first-year-arrivals. Full comparison + pricing at /pricing.