Who is eligible for the Non-Habitual Residency (NHR) programme in Portugal?
Anyone who has not been a tax resident in Portugal for the past five years can apply for the NHR programme and be a Portuguese resident. The programme is open to both EU and non-EU citizens. The NHR tax regime however, will end to new entrants on the 31st of December. The Portuguese government announced in their state budget for 2024, that anyone who has applied to secure NHR tax status in Portugal by December 31st, 2023, must be able to prove they have taken serious steps to prove intent to reside and pay tax in Portugal under NHR tax regime.
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