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IFICI+ request

Your expatriation decision is made! 

Entrust your tax expatriation project to our team at Portugal and your application for non-habitual resident status and reduced tax rate. 

ZERO HASSLE, WE TAKE CARE OF EVERYTHING

VAP Consulting, takes care of the whole procedure of applying for the status of non-habitual resident in Portugal and assists you with your legal obligations.

IFICI+: The New Requirements and Benefits of the Tax Regime for Non-Habitual Residents in Portugal

The Tax Regime for Non-Habitual Residents (RNH) in Portugal was reintroduced in 2024 under the new name of IFICI+, bringing significant adjustments to the conditions and tax benefits offered to expatriates and emigrants. IFICI+ maintains the objective of attracting international talent, while introducing specific criteria and notable exclusions.

Comparison of the old and new tax programs :

Conditions of Eligibility :

-Old system: Open to tax residents who have not lived in Portugal in the five years preceding the application.

-New program: Similar to the old program, but with a special focus on category A and B incomes.

Tax rate :

-Old system: Flat rate of 10% on pensions, exemption for passive income earned abroad.

-New program: 20% rate on category A and B income, excluding dividends, capital gains and pensions.

Exemption of passive income :

-Old system: Exemption for capital income and capital gains earned abroad.

-New program: Focuses on income from specific categories, limiting benefits to professional income.

Exclusions :

-Old system: Income earned in tax havens is not exempt.

-New program: In addition to the restrictions of the old regime, specifically excludes dividends, capital gains and pensions to avoid international tax conflicts.

 

A complete service
A very simple operating mode

Our team will take care of the legal and tax exemption procedures related to the status of non-habitual resident. 

VAP Consulting is a company based in Porto since 7 years. Our team is composed of fully bilingual French and Portuguese tax specialists.

Our experience gives us the necessary assets to be attentive to the specific needs of each of our customers, by providing advice and expertise for the realization of all administrative and installation procedures.

In a totally independent and personalized way.

Our fees amount to 590.00 INCL. VAT* (excluding travel expenses), are payable when you submit your application to our company.

Our fees will be recorded in our mission letter, no additional fees will be requested during and at the end of the procedure. 

*If you have a Portuguese tax resident NIF

An application for non-habitual resident status takes approximately 4 weeks from the time we receive your documents to the time we complete the various legal requirements, mandatory before the tax exemption application procedure.

Be careful though, the deadlines can vary depending on your reactivity. 

Our work does not stop with the application for NHR, our team assists you throughout the process and even afterwards (for 3 months after obtaining NHR status). 

They trusted us

A great team that took the time to explain things to me.
Nicole
Retired
Team with a lot of patience, which took care of me more than it should have and without paying more
Manuela
Retired
Thank you again for your help, without your intervention I would never have had the RNH.
Marie Joel
Retired

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VAP Consulting

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