NHR / IFICI vs Standard Tax Calculator 2026
Moving to Portugal? Compare the 20% IFICI flat regime (the successor to NHR) against normal progressive IRS and see your estimated annual saving. Rates are the official 2026 IRS tables.
Gross Portuguese-source income that would be eligible for the IFICI regime.
Employment applies the €4,104 specific deduction; self-employment applies the 0.75 simplified-regime coefficient to get the taxable base.
Estimate only. IFICI (the successor to NHR) is a flat 20% on eligible Portuguese-source employment or self-employment income and is subject to eligibility — qualified professions/employers and not having been a Portuguese tax resident in the previous five years. Foreign-source income follows separate rules and is not modelled here. This comparison ignores personal deductions, dependents and joint taxation. We assess your IFICI eligibility before you move.