🇵🇹 Tax residency in Portugal
NHR regime offered preferential tax for 10 years (2009-2024). NHR closed to new applicants 2024; replaced by IFICI (Tax Incentives for Scientific Research and Innovation) regime for high-skilled workers.
Residency rules
- Days rule
- 183 days + Non-Habitual Resident (NHR) regime
- Tie-breaker
- 183 days OR habitual residence on December 31
- Treaty tie-breaker
- Per OECD Model Article 4
Last verified 2026-04-28.