NHR grandfathering check

Non-Habitual Resident (NHR) is Portugal's legacy tax regime offering a flat 20% rate on qualifying employment/self-employment income and a 10% flat rate on foreign pensions, for a 10-year window. It closed to new applications on 2023-12-31 (Lei 82/2023).

There's a transitional clause: residents by 2023-12-31 who registered by 2024-03-31 typically qualified. Late registrations after that are being reviewed case-by-case by AT — talk to a certified contabilista quickly if this is you.

The classic NHR is closed to you. IFICI (Investigação Científica e Inovação) is the successor — 20% flat rate for up to 10 years — but it only covers scientific research, tech at certified startups/SMEs, higher-education teaching, and highly-qualified roles at certified employers.

No. This is a fast reading of the CIRS + Lei 82/2023 text. Legacy NHR eligibility can hinge on paperwork details (address registration date, activity code) that need a certified contabilista to confirm.

No. This tool is anonymous. Answers stay in your browser.