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Can you still get Portugal's non-habitual resident (NHR) tax status?

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Not as a new resident. Lei n.º 82/2023 revoked the NHR provisions of Portugal's income tax code. A transitional rule kept NHR for people already registered, people resident by 31 December 2023, and people who became resident by 31 December 2024 with one of several listed ties to Portugal from 2023. New residents can look at IFICI instead.

Key facts

What The law says Source
NHR rules in the IRS code Revoked (art. 16.8–16.12) by Lei n.º 82/2023, de 29 de dezembro Código do IRS, art. 16.8–16.12
Already registered as NHR Keeps it until the original period runs out Lei n.º 82/2023, art. 236.3(a), as reproduced by the AT
Resident on 31 December 2023 Old rules still apply Lei n.º 82/2023, art. 236.3(b)
Resident by 31 December 2024 with a listed tie from 2023 Old rules still apply, if registered as NHR Lei n.º 82/2023, art. 236.3(c) and 236.4
Family members of the above Covered too Lei n.º 82/2023, art. 236.3(d)
Anyone who has or had NHR Cannot use IFICI EBF, art. 58-A.10(a)

What changed

Lei n.º 82/2023, the State Budget law for 2024 (EBF, art. 58-A.9), revoked the paragraphs of article 16 of the IRS code that set up the non-habitual resident status (n.os 8 to 12). The same law added the IFICI regime to the Tax Benefits Statute (EBF, art. 58-A).

Who could still get NHR

The law’s transitional rule (art. 236.3 of Lei n.º 82/2023, reproduced in the tax authority’s consolidated code) kept the old NHR rules, for the original period counted from the year the person became resident, for:

  1. people already registered as NHR when the law took effect, until their period ends;
  2. people who met the residence conditions of article 16 on 31 December 2023;
  3. people who became tax resident by 31 December 2024 and declared one of these:
    • an employment contract or promise, or a posting agreement or promise, signed by 31 December 2023, for work in Portugal;
    • a lease or other contract giving use or possession of a property in Portugal, signed by 10 October 2023;
    • a reservation contract or promissory contract to buy a property right in Portugal, signed by 10 October 2023;
    • enrolment of dependants in a school in Portugal, completed by 10 October 2023;
    • a residence visa or residence permit valid until 31 December 2023;
    • a residence visa or permit procedure started by 31 December 2023, including requesting or booking an appointment to submit the application, or submitting it;
  4. household members of the people above.

People in groups 3 and 4 had to request NHR registration electronically on Portal das Finanças after registering as a resident, for the year they became resident. If they registered late, the law says NHR applies from the year of registration, for what remains of the period counted from the year they became resident (art. 236.4–236.5).

If you are moving now

If you become resident in Portugal now, these transitional dates have passed. You can check whether you qualify for IFICI, which has its own activity and five-year non-residence conditions (see the page on IFICI). People who have or had NHR cannot use IFICI (EBF, art. 58-A.10).

Sources

  1. Código do IRS, art. 16, with the note reproducing art. 236 of Lei n.º 82/2023 (consolidated text published by the Autoridade Tributária e Aduaneira) checked 2026-10-25
  2. Estatuto dos Benefícios Fiscais, art. 58-A (consolidated text published by the Autoridade Tributária e Aduaneira) checked 2026-10-25

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