NHR 2024

Let’s go straight to the facts: the NHR as we have known for several years ended on 31 December 2023. Having said this, if you still want to access the “old NHR”, you will need to assess whether you fall under one of the grandfathering provisions set out below:

  1. Having a procedure, initiated by December 31, 2023, of granting a residence visa or residence permit, with the competent entities, in accordance with the current legislation applicable to immigration matters, namely through the request for an appointment or actual appointment for submission of the request for the granting of a residence visa or residence permit or, also, by submitting the request for the granting of a residence visa or residence permit;
  2. Having a residence visa or residence permit valid until December 31, 2023;
  3. Having a lease contract or other contract granting the use or possession of property in Portuguese territory concluded until October 10, 2023;
  4. Having a reservation contract or promissory contract for the acquisition of real rights over property in Portuguese territory concluded by October 10, 2023;
  5. Having dependents enrolled at an educational establishment domiciled in Portuguese territory, completed by October 10, 2023.

If you become a tax resident of Portugal from January 1, 2024 (under the new NHR rules) and haven’t been a tax resident in Portugal in the past five years, you might qualify for the new NHR.
The following individuals may qualify for the new NHR rules:

  1. Teaching in higher education and scientific research, including scientific jobs within the Portuguese science and technology system, as well as positions on the governing bodies of entities recognized as technology and innovation centers;
  2. Qualified jobs related to ‘contractual benefits towards productive investment’;
  3. Qualified jobs recognized by AICEP Portugal Global – Trade & Investment Agency or by IAPMEI – Agency for Competitiveness and Innovation as relevant to the national economy, especially concerning attracting productive investment;
  4. Specific research and development specialists;
  5. Jobs in start-ups under the Portuguese Start-Up Law;
  6. Activities carried out by tax residents in the autonomous regions of the Azores and Madeira, as specified by regional decree.

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