NHR

The Non-Habitual Resident (NHR) tax regime is one of Portugal's most compelling incentives for individuals looking to relocate, offering a highly attractive fiscal framework designed to welcome new residents and encourage foreign investment in the country.

Introduced in 2009, the NHR programme was significantly reformed in 2024, giving rise to a new incentive known as IFICI — the Incentive for Scientific Research and Innovation. While the original NHR regime is no longer available to new applicants, those who registered before the 2024 deadline continue to benefit from its favourable terms for the remainder of their ten-year period.

Who is the New Regime For? The IFICI regime is targeted at a specific set of qualifying professional profiles, including researchers, highly qualified professionals, academics, members of corporate governing bodies, and individuals employed by entities engaged in eligible investment activities in Portugal.

Key Benefits Qualifying individuals benefit from a flat personal income tax rate of 20% on Portuguese-sourced income from eligible professional activities, as well as potential exemptions on certain categories of foreign-sourced income, subject to conditions. The regime applies for a period of ten years and cannot be renewed.

How to Apply Eligibility and application requirements vary depending on individual circumstances. Through our expert legal partners, we assess each client's profile, confirm eligibility, and manage the entire application process — ensuring you benefit from the most favourable fiscal position available to you as a new resident in Portugal.