NHR (Non-Habitual Resident, Portugal)

Portugal's NHR regime provided 10 years of preferential tax treatment: a 20% flat rate on qualifying Portuguese-source high-skill income and exemption on most foreign income. New NHR applications closed at the end of 2024, replaced by the narrower IFICI (Tax Incentive for Scientific Research and Innovation) regime. Existing NHR registrants who qualified under transitional rules continue to benefit for the full 10-year period.