NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of favorable treatment. Closed to new applicants in 2024 but with grandfathering.
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.
Related terms
Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency status. Continues for 3 years after departing Ireland.
Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023. On top of the 5% base rate.
Passive residency (Andorra)
Andorra's residence permit for people who live there without working locally (residència sense activitat lucrativa), granted against a qualifying investment in Andorran assets.
Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense rather than actual income.
Physical Presence Test
An IRS test for the FEIE: 330 full days of foreign-country presence during any 12-month period.
Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for qualifying inbound workers, for a fixed five-year period.
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