The Non-Habitual Resident Statute

The Non-Habitual Resident (NHR) tax regime, established in 2009, offered a special personal income tax (IRS) regime for a period of 10 years to both national and foreign citizens who, having not resided in Portugal in the previous 5 years, became residents in the country in the year of the commencement of the NHR status.

With the publication of the 2024 State Budget, the NHR regime was revoked in its previous form, leading many to believe that the program had been terminated.