NHR was Portugal's preferential tax regime offering a flat 20% tax rate on Portuguese-source income and exemptions on most foreign income for 10 years. The original NHR regime ended for new applicants on 31 December 2023. A successor programme called IFICI (Incentive for Scientific Research and Innovation) launched in 2024, with different qualifying criteria. Our tax lawyers can assess whether you qualify.
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You become a tax resident in Portugal if you spend more than 183 days in the country within a calendar year, or if you have a habitual residence (a home) available to you in Portugal at any point during the year. Tax residency triggers an obligation to declare your worldwide income to the Portuguese tax authority (AT).
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Yes. Portugal has double taxation agreements (DTAs) with over 70 countries, including the USA, UK, France, Germany, Brazil, and most EU member states. These treaties determine which country has the right to tax specific types of income and prevent you from paying tax twice on the same income. Our tax lawyers advise on your specific treaty position.
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