NHR Tax Status Grandfathering Conditions

written by

Jack Hare

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.

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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mentioned In this

Guide

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Tax & Financial Planning

Cross-Border Tax Planning for Portugal