NHR

NHR stands for Portugal's former Non-Habitual Resident regime. It was designed for qualifying new tax residents and became widely associated with low taxation of selected foreign income. That shorthand is now incomplete: Portugal repealed NHR from 1 January 2024 and replaced it with the narrower Tax Incentive for Scientific Research and Innovation, usually called IFICI.

The repeal does not erase existing cases. People who were already registered on 1 January 2024 can generally continue for the rest of their original ten-year period. Transitional rules can also matter for certain people who became resident in 2024 and met the applicable requirements. The Portuguese Tax Authority's registration guidance gives the current framework and deadlines; a late application can shorten the available period even where transition rules apply.

IFICI is not simply NHR with a new name. It is aimed at defined research, innovation, higher-education, and qualifying economic activities, with eligibility that depends on both the individual and the employer or activity. A Portugal plan should start with ordinary tax residence and source rules, then test any special regime. It should also include Portuguese social security, company management, investment income, and the tax treatment in the country being left. Do not base a move on a pre-2024 NHR blog post.