This initiative, known as NHR 2.0 or IFICI, offers a special 20% tax rate on net income from employment (category A) and business and professional income (category B) arising from specific professional activities for a period of ten consecutive years. Additionally, it provides tax exemption on income from employment, business and professional activities, capital (category E), property (category F), and capital gains (category G) obtained abroad.


The NHR 2.0 scheme is designed for taxpayers who become tax residents in Portugal, not having been tax residents in Portugal for the 5 years before, and earn income from various highly qualified jobs and positions, including:

  • Highly qualified jobs: Defined by an ordinance issued by the Government, these roles are exercised in industrial and service companies whose main activity corresponds to a business activity code (CAE) defined in an ordinance already issued by the Government. These companies must export at least 50% of their turnover in the financial year they began operating or in any of the previous two financial years.

  • Job positions and members of governing bodies of Startups: Entities certified as startups, under the terms provided for in the applicable law.

The ordinance specifies that highly qualified jobs include general managers and executive managers, directors of administrative and commercial services, directors of production and specialized services, and specialists in information and communication technologies.

Also, regarding the requirements applicable to the employers, the companies defined as industrial and service companies and covered by this scheme include manufacturing industries, computer programming, consultancy and related activities, data processing activities, information domiciliation and related activities, web portals, and scientific research and development activities.

To benefit from this scheme, taxable persons must submit their application for registration by 15 January of the year following their tax residence in Portugal.

The NHR 2.0 scheme is not only a highly favorable initiative aimed at attracting talent and skilled workers to Portugal, but it also seeks to promote the growth of companies within the country. By offering significant tax incentives, the program encourages innovation and development, positioning Portugal as a hub for scientific research and technological advancement.

About Get Golden Visa

Get Golden Visa is a bespoke investment advisory firm founded in 2014. We help people get additional residency and citizenship by making a qualifying investment in Europe, the Americas, the Caribbean, and the rest of the world. Depending on the program of choice, we offer professional advisory services for property acquisition, fund subscription, or other investment vehicles. Our teams of local experts mark Get Golden Visa apart from its competitors because it offers independent advisory services and accompanies investors throughout the whole journey. With local offices in Lisbon, Athens, Istanbul, and London and various international associations, Get Golden Visa offers transparent guidance with a tailor-made and flexible approach.

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