NHR

Published 6 November 2026, 09:07

Residente Não Habitual

A 10-year preferential tax regime for people who have just become tax resident: a 20% rate on Portuguese income from activities on a special list and an exemption for much foreign income. Since 2024 the regime has been closed to new applicants. Under the transitional rules, not everyone who became resident by the end of 2024 qualified — only those with one of the specified ties: an employment contract or a secondment agreement by 31 December 2023, or a lease, a promissory contract to buy a home or a child's school enrolment by 10 October 2023. They had to apply by 31 March 2025, and they are now seeing out their ten years.

Where you come across it. Conversations about tax on foreign income; articles about moving written before 2024.

Promises of "0% on foreign income" refer to the old version of the regime, and people still repeat them out of habit. Newcomers can no longer get NHR — IFICI has replaced it, with different conditions.

Guides

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