Published: 07.07.2026
According to the source, the IFICI regime is available to foreigners who have not been tax residents of Portugal during the previous five years. The regime applies a 20% tax rate for ten years.
For a prospective newcomer, this means that tax-residency history during the previous five years may affect access to the special regime. If the condition is met, the 20% rate applies for ten years, making tax status an important part of relocation planning. The measure is particularly relevant to foreigners considering Portugal as a new tax jurisdiction and assessing their future tax burden. It deserves attention before moving and establishing tax residence.