Tax residence regimes in Portugal

Tax residence regimes in Portugal

The Non-Habitual Resident (NHR) tax regime was repealed with effect from 1 January 2024. Transitional rules continue to apply in certain cases, and people already registered may retain the regime for the remainder of their original eligibility period.

Portugal has also introduced the Tax Incentive for Scientific Research and Innovation (IFICI), subject to specific eligibility conditions.

Tax circumstances are personal and the rules may change. Please consult the Portuguese Tax and Customs Authority and an independent tax adviser. Coloristreet provides property services only and does not offer tax or legal advice.