If you’ve been a tax resident in Portugal for the year of 2025, the application deadline for the NHR 2.0 (IFICI) Regime will be on the 15th of January, 2026. 

This leaves less than thirty days for you to apply for this low-tax scheme, allowing you to secure the lucrative foreign income exemption for ten whole years (0% tax on foreign sourced income, 20% on working income in Portugal).

Establishing tax residency

To work out if you’re a tax resident in Portugal for the year of 2025, there are one of two conditions that need to be met:

• You’ve spent more than 183 days in Portugal from January to December of 2025;
• Your permanent residency was Portuguese at some point during 2025.

Applying for the NHR 2.0 before the deadline

To apply for the NHR 2.0 (IFICI) Regime, you need to first ensure that you satisfy its requirements. 

The most common ways to qualify for the NHR 2.0 are:

• Set up your own Portuguese Company (LDA) and hire yourself as a manager of this company, in order to get a Portuguese Employment contract. Invoice clients globally or in Portugal.
• Maintain a Portuguese employment contract with a Portuguese employer in a qualifying industry, as part of your salaried work.
• Secure a board seat or a job at a certified Portuguese startup.

The good news about the new NHR is that it applies retrospectively from the moment you begin to comply with its requirements, as long as you submit your application before the relevant deadline.

You can read our comprehensive NHR 2.0 (IFICI) Guide here which includes all the qualification criteria.

About the NHR 2.0 (IFICI)

Portugal’s NHR 2.0, or IFICI, is considered one of the best tax regimes in Europe. Unlike Spain, Switzerland, France, or Italy, Portugal offers far more benefits to foreign tax residents.

It's part of a broader push to attract high-value talent to the country: from startup founders and tech specialists to scientists, creatives, and remote executives.

At Touchdown, we specialise in helping globally mobile talent relocate to Portugal smoothly and strategically. From choosing the right business setup to navigating visas, tax, and compliance: we do the legwork so you can focus on building your life and business here.

How Touchdown Helps

Portugal’s tax regimes are world class: but only if you know how to make them work for you. That’s where Touchdown comes in. 

We specialise in relocation, tax strategy, and business setup for entrepreneurs, business owners, retirees and expats landing in Portugal.

If you know you need help and want to get on top of this, we recommend you book a tax consultation directly with our bar-certified tax lawyer, Manuel. He’s excellent, and will walk you through your specific circumstances. The one hour video consultation has a full money back guarantee (in case you’re not happy) and you get written legal advice after the call.