Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Portugal IFICI+ Tax Incentive
Portugal's IFICI regime, replacing NHR from 2024, offers a 20% flat tax on employment income from qualifying scientific, research, and high-tech activities, plus exemptions on some foreign income, for 10 years.
Regimeübersicht
- Status
- Active
- Typ
- Preferential
- Eingeführt
- 2024
- Dauer
- 10 Jahre
- Highlight
- 20% flat rate on qualifying income, foreign income exempt
Steuerregimevergleich
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 12.5-48%
- Foreign Income
- Taxed
- Capital Gains
- 28%
- Dividends
- 28%
- Wealth Tax
- None
- Inheritance Tax
- 10%
IFICI+ Tax Incentive
- Eligibility
- Not resident prior 5 years
- Duration
- 10 years
- Income Tax
- 20% flat
- Foreign Income
- Exempt
- Capital Gains
- Exempt
- Dividends
- Exempt
- Wealth Tax
- None
- Inheritance Tax
- None
Non-Habitual Resident (NHR) Regime
- Eligibility
- Not resident prior 5 years
- Duration
- 10 years
- Income Tax
- 20% flat
- Foreign Income
- Exempt
- Capital Gains
- 0%
- Dividends
- 0%
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default | IFICI+ Tax Incentive | Non-Habitual Resident (NHR) Regime |
|---|---|---|---|
| Eligibility | Any resident | Not resident prior 5 years | Not resident prior 5 years |
| Duration | Indefinite | 10 years | 10 years |
| Income Tax | 12.5-48% | 20% flat | 20% flat |
| Foreign Income | Taxed | Exempt | Exempt |
| Capital Gains | 28% | Exempt | 0% |
| Dividends | 28% | Exempt | 0% |
| Wealth Tax | None | None | None |
| Inheritance Tax | 10% | None | None |
| Learn more |
Hauptvorteile
20% flat tax on scientific and research income
10-year duration
No minimum investment requirement
Anforderungen und Überlegungen
Must not have been resident in prior 5 years
Migration pathways
EU/EEA/Swiss Citizens
Free access
Programmdetails
The Incentivo Fiscal à Investigação Científica e Inovação (IFICI) regime was introduced in Portugal's 2024 State Budget as the replacement for the closed NHR regime. It entered into force on January 1, 2024.
IFICI provides a flat 20% tax rate on employment and professional income derived from "highly qualified or specialized activities of scientific, academic, or research nature." The regime lasts for 10 years.
Unlike NHR, IFICI is more narrowly targeted at scientific research and innovation activities. Foreign-source income may still benefit from exemptions under Portugal's tax treaties, but the blanket exemption method of NHR is not replicated.
Eligibility requires not having been a Portuguese tax resident in the previous 5 years and engaging in qualifying scientific/research activities in Portugal.
Interested in IFICI+ Tax Incentive?
Unsere Steuerberater können Ihnen helfen, Zulassungsanforderungen zu bewerten und Ihre Steuerposition unter diesem Regime zu optimieren.
Beratung vereinbarenAndere Steuerregime
Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
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United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
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Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
Personal income tax rates (IRS)
Autoridade Tributária - Artigo 68.º do Código do IRS (Taxas gerais)·Last checked: 12/01/26
Capital gains tax (securities/shares)
Autoridade Tributária - Artigo 72.º do Código do IRS (Taxas especiais)·Last checked: 12/01/26
Dividend and investment income taxation
Autoridade Tributária - Artigo 71.º do Código do IRS (Taxas liberatórias)·Last checked: 12/01/26
Wealth tax / Net worth tax
Autoridade Tributária - Nota Informativa AIMI (Adicional ao IMI)·Last checked: 12/01/26
Inheritance and gift tax (Imposto do Selo)
Autoridade Tributária - Imposto do Selo (Óbito/Participação)·Last checked: 12/01/26
Foreign income / Worldwide taxation
Autoridade Tributária - Artigo 15.º do Código do IRS (Âmbito da Sujeição)·Last checked: 12/01/26
Expertenberatung
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