What is the difference between NHR and the new IFICI tax regime?

Short answer: NHR (closed December 2023 for new applicants) gave a 20% flat rate; IFICI (effective 2024) is narrower — only high-value scientific and innovation roles.

NHR (Non-Habitual Resident) is grandfathered — if you registered before December 2023 you keep the 10-year benefit. IFICI (Tax Incentive for Scientific Research and Innovation) replaces it but only for eligible roles in research, higher education, and certified startups. We track regulator updates in IFICI news.