Can I apply for NHR tax status if I am already a resident in Portugal?
Yes, you can if you are not a tax resident in Portugal. The tax regime is only open to individuals who have not been tax residents in Portugal for the past five years. The NHR tax regime however, will end to new entrants on the 31st of December. The Portuguese government announced in their state budget for 2024, that anyone who has applied to secure NHR tax status in Portugal by December 31st, 2023, must be able to prove they have taken serious steps to prove intent to reside and pay tax in Portugal under NHR tax regime.
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