What replaced the NHR tax regime for digital nomads in Portugal?

The old NHR ended for new applicants in 2024. In 2026, qualifying professionals in research, innovation, and certified startups can access the IFICI (Incentivo Fiscal à Investigação Científica e Inovação) 20% flat tax rate, while standard freelancers use the simplified IRS regime with a 25% deemed expense allowance.

Do remote workers have to pay Portuguese Social Security?

Yes, unless exempt via bilateral totalization agreements (e.g. EU A1 certificate or US totalization certificate), registered independent contractors pay monthly Segurança Social contributions (21.4% on 70% of gross billings) after their first year of exemption.

Portugal Digital Nomad Taxes, Banking & NIF 2026: The Expat Playbook

Essential financial, tax, and banking roadmap for remote professionals relocating to Portugal.

Geprüft · Oktober 2026

Tax Number	NIF required for all banking, leasing, and invoicing
Freelance Regime	Regime Simplificado (tax applied on 75% of service income)
Social Security	Segurança Social exempt during first 12 months of registration
Incentive Regimes	IFICI 20% flat tax for qualified R&D and startup roles

Tax Framework for Foreign Remote Inflows

Remote professionals must register fiscal activity with the tax authority and issue electronic invoices (Recibos Verdes).

Portugal Digital Nomad Taxes, Banking & NIF 2026: The Expat Playbook

Tax Framework for Foreign Remote Inflows

Verwandte Visa- und Aufenthaltsleitfäden

Benötigen Sie rechtliche Begleitung bei Ihrem Visumantrag für Portugal?