NHR Framework 2024

For those who arrive in Portugal in 2024 without any previous connection with the Portuguese territory, the previously existent NHR program is no longer available.
The known NHR is still applicable for those individuals that:

1. On December 31st, 2023, meet the conditions to qualify as residents for tax purposes in Portuguese territory;
2. Become residents for tax purposes until the end of 2024, and who prove, for the purposes of their registration as a non-habitual resident, that one of the following eligible tests is met:
   1. Promise or work contract, promise or agreement of secondment concluded until December 31st, 2023, the performance of whose duties is to take place in national territory;
   2. Lease agreement or other agreement granting the use or possession of real estate in Portuguese territory signed until October 10th, 2023; or
   3. Reservation contract or promissory contract for the acquisition of a right in rem over real estate in Portuguese territory signed until October 10th, 2023;
   4. Enrolment or registration for dependents in an educational establishment in Portuguese territory, completed by October 10th, 2023;
   5. Residence visa or residence permit valid until December 31st, 2023;
   6. Procedure, initiated until December 31st, 2023, for granting a residence visa or residence permit, before the competent authorities, in accordance with the legislation in force applicable to immigration, namely through the request for an appointment or actual appointment for submission of the application for a residence visa or residence permit, or by submitting the application for the granting of residence visa or residence permit.
   7. Being a family member of the applicants in any of the situations mentioned above referred