Note: Portugal's NHR tax regime is no longer open to new applicants

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Click here to learn about the Tax Incentive for Scientific Research and Innovation (IFICI), also known as the NHR 2.0 tax regime.

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Grandfathering Requirements

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Here are the crucial things you must have in place  to prove your intent and ensure you qualify for grandfathering as laid out by the government in its state budget at the end of November 2023:

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  • Established a residential address in Portugal. This could be evidenced by a rental agreement, property ownership documents, and utility bills in your name.

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  • If you have dependents joining you in Portugal, provide proof of their schooling arrangements in the country.

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  • Having a proof of work letter to evidence your intent to work in the country.

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Disclaimer: The information on the Portugal Pathways website and in email communications is for general informational purposes only and should not be construed as legal, tax, or financial advice. You should consult and check with a qualified professional advisor before relying on any information provided on this website or in email communications. As it relates to investments in Golden Visas or other wealth management solutions offered by regulated and professional advisors, it is important to note that past performance is no guarantee of future returns. Private equities can be highly illiquid and come with risk and should always be under professional independent advice.

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