AM I ELIGIBLE?
Since the objective is different from the previous NHR regime, there are also changes in the eligibility criteria, therefore to qualify, individuals must be:
- Tax residents in Portugal;
- Not have been tax residents for the last five years;
- Never have benefited from the former NHR regime or from the Programa Regressar;
- Perform a qualifying activity … and possess at least a Level 5 of qualification
You are not a Tax Resident if:
- You own a property in Portugal
- You have a bank account in Portugal
- You have a will in Portugal
- You recieve property income from Portugal
You will become a Tax Resident if:
- You make an application to the Tax Department to register as a tax resident
- You spend 183 days or more in Portugal
- You are under the IFICI regime
Frequently Asked Questions
Answers to common questions about the NHR 2.0 / IFICI program.
NHR 2.0 keeps some of the same benefits, including a 20% tax rate on qualifying Portuguese employment or self-employment income, and extends certain other benefits, such as a 0% rate on much foreign-sourced income.
However, the requirements to qualify are much more restrictive. In general, only certain qualified professionals, researchers, highly skilled workers and entrepreneurs can apply.
The NHR 2.0 regime applies for a period of 10 consecutive years. To continue benefiting from it, the individual must be considered tax resident in Portugal during the relevant year and must continue to earn income from one of the qualifying activities or professions.
An individual who does not benefit from the regime during one or more years of the 10-year period may return to the regime in any of the remaining years, provided they again become Portuguese tax resident and earn income from a relevant qualifying activity or profession.
