What is Portugal’s IFICI (NHR 2.0) tax incentive?
Portugal's Incentive for Scientific Research and Innovation (IFICI), also known as NHR 2.0, is a tax regime introduced in the 2024 State Budget. It offers a flat 20% personal income tax (PIT) rate for employment and self-employment income earned within the scope of the specific activities detailed in the regime. The program aims to attract global talent, boost Portugal's economy, and strengthen its position as a hub for technological and scientific advancement.
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