NHR Is Gone: What IFICI Means for Americans in Portugal
Portugal’s well-known tax regime closed to new entrants. Here is how to think about its successor.
For years, Portugal’s Non-Habitual Resident (NHR) regime was a headline reason Americans considered a move. NHR closed to new entrants, and a successor regime — commonly referred to as IFICI — took its place with different eligibility criteria and treatment.
Why you cannot simply assume NHR applies
If your planning was built around NHR, the relevant question now is whether you qualify for the successor regime at all, and how it interacts with your U.S. obligations. The two are not the same.
A note on tax content
Tax content on this site is for general informational purposes only and does not constitute tax advice. Rules for U.S. citizens abroad depend on individual circumstances, country of residence, income sources, account structures, and applicable treaties — always consult a qualified tax professional in the relevant jurisdiction before making decisions.
Rules and thresholds for U.S. citizens abroad change. Pages are reviewed periodically; confirm current details with a qualified professional before acting.
