Portugal's NHR Replacement (IFICI) Explained: What Expats Need to Know in 2026
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AT's IRS Modelo 3 2026 Filing Cycle Heads Into the 30 June Close With the IRS Jovem Pull-Through, the IFICI Activation Layer and the Reembolsos Calendar Reshaping the Final Stretch
The AT (Autoridade Tributária) IRS Modelo 3 2026 filing cycle heads toward the 30 June statutory close, with the IRS Jovem 100/75/50/25% pull-through, the IFICI activation layer and the reembolsos disbursement calendar reshaping the final stretch against the Article 60.º CIRS statutory window.
Constitutional Court Strikes Down Portaria 230/2019 on the RNH 'Atividades de Elevado Valor Acrescentado' Table — Reserva de Lei Tributária Bars Government From Defining the 20% IRS-Beneficiary Professions, Says 21 April Acórdão
Tribunal Constitucional, in an acórdão dated 21 April 2026 made public 14 May, rules Portaria n.º 230/2019 unconstitutional for defining the 'atividades de elevado valor acrescentado' that unlock the RNH 20% IRS rate — reserva de lei tributária forecloses the decree-defined table.
IGF Reads Portugal's Non-Habitual Residents Regime at €1.74 Billion in 2024 — Beneficiary Count Triples to 128,958, Fiscal Cost Climbs 181% Since 2019 and 254 Control Situations Across 71 Taxpayers Walk Into the AT's Risk File
IGF audit homologated 29 April 2026 reads Portugal's NHR regime at €1,741 million in 2024 — up 181% from 2019 — across 128,958 beneficiaries. Inspectors flag 254 control situations on 71 taxpayers for five-year prior-residency breaches; the AT accepts the tightening.