IFICI regime introduced as narrow successor to NHR

The Incentivo Fiscal à Investigação Científica e Inovação (IFICI, article 58-A of the Tax Benefits Statute) entered force alongside NHR closure. IFICI offers a flat 20% rate on qualifying Portuguese-source income for ten years, but eligibility is materially narrower than NHR: researchers at certified institutions, teaching staff at higher-education and Portuguese innovation-certified companies, qualified workers at IAPMEI-certified "startup"-status companies, and certain roles at companies in designated priority sectors. Movers should not assume IFICI eligibility from prior NHR-style planning without specific confirmation.