According to this proposed extension, taxpayers who establish tax residence in Portugal by 31 December 2024, but who have demonstrated their intention to live in Portugal by the end of 2023, will be able to enjoy the advantages of the NHR regime if one of the following requirements is met:

  1. Having a promise of employment or a signed employment contract, secondment agreement, or similar document by December 31, 2023, with duties to be carried out within Portuguese territory.
  2. Entering into a lease agreement or another contract that grants them the use or possession of property in Portuguese territory by October 10, 2023.
  3. Having a reservation contract or a promissory contract for the acquisition of real estate in Portuguese territory, concluded by October 10, 2023.
  4. Enrolling or registering dependents at an educational institution located in Portuguese territory by October 10, 2023.
  5. Holding a residence visa or residence permit valid until December 31, 2023.
  6. Initiating the necessary procedures for obtaining a residence visa or residence permit by December 31, 2023, including making an appointment or submitting an application with the relevant authorities.

These updated eligibility criteria apply not only to individuals, but also to their household members.

  1. Anyone who becomes a tax resident in Portugal by 31 December 2023.
  2. Anyone with a residence visa valid until 31 December 2023. 
  3. And anyone who already has obtained the NHR status, until the end of the period they were granted.

Tax Department

Sofia Quental | Flávia Almeida | Catarina Amaral