Who is eligible for Portugal’s IFICI (NHR 2.0) tax incentive?
Eligibility for the IFICI tax incentive is limited to individuals who become Portuguese tax residents and who have not been tax residents in Portugal for the past five years. Earn employment or self-employment income in eligible activities (ex. highly qualified professions including doctors, IT and communication experts or Industrial and equipment designers; job positions in certified start-ups; or teaching in higher education and scientific research).
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