Portugal Expat Tax Calculator
Compare NHR legacy, IFICI (new 2024 regime), and standard IRS for your Portuguese expat move. 2026 rates.
NHR status in 2026: Closed to new applicants since 31 December 2023. Only grandfathered residents with active AT registration can still use it. New expats should apply for IFICI (same 20% flat rate, narrower eligibility: research / higher education / certified tech & startup roles).
Your details
€
Take-home€30,456per year
Monthly take-home€2,538
Bi-weekly€1,171
Effective tax rate32.0%
Marginal rate47.0%
Annual breakdown
- Gross income€45,000
- IRS (standard)(21.3%)-€9,594
- Social Security (TSU 11%)(11.0%)-€4,950
- Take-home pay(67.7%)€30,456
Uses 2026 IRS brackets (continental Portugal). Açores and Madeira apply regional discounts (~20-30% lower). Read full disclaimer.
NHR vs IFICI vs Standard IRS — which wins at your income level?
At €45,000 gross, standard IRS charges roughly 26% effective (€11,700) — NHR/IFICI charge 20% (€9,000), saving ~€2,700/year. At €80,000 gross, standard effective hits ~33% (€26,400) while NHR/IFICI stay at 20% (€16,000) — saving ~€10,400/year. The higher your income, the bigger the flat-rate advantage.
Getting IFICI set up
- Confirm eligibility — check the AT list of qualifying activities (annex to Lei 82/2023).
- Establish Portuguese tax residency — NIF, address, bank account, plus >183 days OR permanent residence.
- Register with AT via Portal das Finanças before 31 March of the year following your residency start.
- Keep annual proof of activity — employment contract + employer certification that the role qualifies.
Primary sources: Autoridade Tributária — Lei 82/2023 (IFICI).
Portugal expat tax FAQ
Is NHR still available in 2026?
No. NHR (Non-Habitual Resident) was closed to new applicants on 31 December 2023. Only residents who became Portuguese tax-residents by that date and registered with AT keep the benefit for their remaining years (10-year total window). The replacement for new residents is IFICI.
What is the difference between NHR and IFICI?
Both offer a 20% flat rate on qualifying Portuguese-source employment income. NHR also had favourable treatment for foreign pensions (10% flat post-2020) and broad eligibility. IFICI is narrower: it targets scientific research, higher education, high value-added tech roles, and certified startup employees. Proof of activity + AT registration required annually.
How do I qualify for IFICI?
You must: (1) become a Portuguese tax resident from 2024 onwards, (2) not have been a tax resident in Portugal during the previous 5 years, (3) work in a qualifying activity on the AT-approved list (researchers with PhD, tech specialists in registered innovation hubs, certified startup roles), (4) register through the AT portal within the deadline. The benefit lasts up to 10 years.
Do I still pay Segurança Social under NHR/IFICI?
Yes. Both regimes only change your income tax treatment. TSU (11% employee) applies to all employment income regardless of regime. Employers still pay 23.75% TSU on top.
What about foreign income under IFICI?
Foreign-source employment, self-employment, and capital income from qualifying activities is generally exempt in Portugal if it is taxable in the source country under a DTA (Double Tax Agreement). Foreign pensions under IFICI are taxed at a flat 10% (same as late-NHR). Consult a tax advisor for country-specific treatment.
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