The 2024 State Budget reflects the end of the NHR as it was and along with proposing “NHR 2.0”, there are criteria for those that can still register for “NHR 1.0” until the end of 2024.
Do I fit the scope of beneficiaries for NHR 2.0?
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1. Having a procedure, initiated by December 31, 2023, of granting a residence visa or residence permit, with the competent entities, following the current legislation applicable to immigration matters, namely through the request for an appointment or actual appointment for submission of the request for the granting of a residence visa or residence permit or, also, by submitting the request for the granting of a residence visa or residence permit; or
2. Having a residence visa or residence permit valid until December 31, 2023; or
3. Having a promissory or employment contract, promise or secondment agreement signed by December 31, 2023, whose duties must take place within the national territory; or
4. Having a lease contract or other contract granting the use or possession of property in Portuguese territory concluded by October 10, 2023; or
5. Having a reservation contract or promissory contract for the acquisition of real rights over property in Portuguese territory concluded by October 10, 2023; or
6. Having dependents enrolled at an educational establishment domiciled in Portuguese territory, completed by October 10, 2023.
Who falls under the “NHR 2.0” (Article 58 – A)
1. People lecturing in higher education and scientific research, along with participating in scientific roles within the national science and technology system. This includes employment opportunities within entities, structures, and networks, as well as positions and memberships in governing bodies within organizations recognized as technology and innovation centers.
2. Skilled positions within the context of contractual benefits aimed at promoting productive investment, in alignment with Chapter II of the Portuguese Investment Tax Code.
3. Individuals with jobs recognized by the Agency for Investment and Foreign Trade of Portugal, E.P.E., or by IAPMEI – Agency for Competitiveness and Innovation, I.P. as fundamental to the national economy (including those working in the Azores and Madeira, subject to conditions set by regional laws).
4. Individuals engaged in research and development activities, whose expenses are eligible for the purposes of the tax incentive system in research and business development, as outlined in the Investment Tax Code.
5. Individuals moving to Portugal to work for certified start-ups (companies with a staff of no more than 250 individuals, an annual income not exceeding 50 million euros, and a business history of fewer than ten years), provided that the company’s headquarters are established in Portugal or have representation in the country. Alternatively, they must have at least 25 employees in Portugal. Moreover, these startups cannot result from a merger or division of a larger company.
6. Job positions or other activities carried out by tax residents in the autonomous regions of the Azores and Madeira.
What are the differences between “NHR 1.0” and “NHR 2.0”?
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