To qualify for IFICI's 20% flat tax in Portugal, you must (1) become tax resident after 1 January 2024, (2) not have been Portuguese tax resident in any of the previous five years, (3) not have used the old NHR regime, and (4) work in one of six approved high-value activities — scientific research, higher-education teaching, recognised technology and innovation centres, certified startups, export-oriented companies, or specific industrial sub-sectors. Your visa type — D7, D8