2024 06.05

At the end of 2023, the government then in office decided to repeal the tax regime applicable to Non- Habitual Residents (NHR), with effect from 1 January 2024.

Of course, the rights of taxpayers who were already registered as tax residents in Portugal and whose NHR status had already been recognised were expressly safeguarded. Thus, all those who find themselves in these circumstances will retain their rights until the end of the 10-year period (for which the NHR status was in force).

Nevertheless, in order to ensure (some) rights for those who have already started to move to Portugal, a transitional regime has been introduced.

To read the full article, please download the PDF file.

To reach to the webpage, please visit: https://www.jgsa.pt/en/media/NON-HABITUAL-RESIDENTS-TRANSITIONAL-REGIME/159/