{"id":12023,"date":"2018-03-16T16:15:10","date_gmt":"2018-03-16T16:15:10","guid":{"rendered":"http:\/\/barnes-portugal.test:8888\/?page_id=12023"},"modified":"2025-01-21T16:13:23","modified_gmt":"2025-01-21T16:13:23","slug":"taxincentives","status":"publish","type":"page","link":"https:\/\/barnes-portugal.com\/en\/taxincentives\/","title":{"rendered":"TAX Incentives"},"content":{"rendered":"

The State Budget for 2024 has repealed the Non-Habitual Residents (NHR) regime and introduced a new framework, called the Tax Incentive for Scientific Research and Innovation (NHR 2.0)<\/strong>. This change reflects a new approach to attracting highly skilled professionals and fostering research and innovation in Portugal, aiming to boost competitiveness and reduce regional disparities.<\/p>\n

According to the government decree that came into effect on December 24, 2024, the eligibility criteria for this regime are as follows:
\n\u2022 Taxpayers must not have resided in Portugal during the last five years.
\n\u2022 Taxpayers must establish tax residency in Portugal and engage in one of the following activities:<\/p>\n

a) Higher education faculty and scientific researchers, including positions in scientific institutions, networks, and structures within the national scientific and technological system, as well as employees and board members of entities recognized as innovation or technology centers.<\/p>\n

b) Qualified professionals and board members of entities benefiting from contractual incentives for productive investment (as outlined in Portugal\u2019s Investment Tax Code).<\/p>\n

c) Highly skilled professionals in companies that have made significant investments during the year of establishment or in the previous five years and that benefit from the Tax Incentive Regime for Investment (RFAI), industrial companies, and service providers exporting at least 50% of their turnover in the year of business creation or the two preceding years. This includes extractive industries, manufacturing, communication and information activities, R&D in physical and natural sciences, higher education, and healthcare services.<\/p>\n

d) Other qualified professionals and board members of entities recognized by AICEP or IAPMEI as organizations conducting activities relevant to the national economy, including attracting productive investment and reducing regional disparities.<\/p>\n

e) Workers involved in R&D projects whose expenses are eligible under the fiscal incentive system for research and development (SIFIDE), as specified in the Investment Tax Code.<\/p>\n

f) Employees and board members of certified start-ups and scale-ups.<\/p>\n

g) Jobs or other activities in the autonomous regions of the Azores and Madeira, with details to be defined by regional decree.<\/p>\n

The new regulation also specifies the list of highly skilled professions, which has been revised from the previous regime. The eligible professions now include:
\n\u2022 General managers and executives;
\n\u2022 Administrative and commercial service managers;
\n\u2022 Production and specialized services managers;
\n\u2022 Specialists in physical sciences, mathematics, engineering, and related fields;
\n\u2022 Product or industrial equipment designers;
\n\u2022 Medical doctors;
\n\u2022 University and higher education professors;
\n\u2022 Information and Communication Technology (ICT) specialists.<\/p>\n

Taxpayers in these professional categories must provide proof of qualifications, demonstrating either:
\n\u2022 Level 8 of the European Qualifications Framework (or its equivalent in the International Standard Classification of Education), corresponding to a doctoral degree; or
\n\u2022 Level 6 of the European Qualifications Framework (or its equivalent in the International Standard Classification of Education), corresponding to a bachelor\u2019s degree, along with at least three years of proven professional experience.<\/p>\n

Taxpayers must submit their application to the relevant authorities by January 15 of the following year. These authorities will forward the requests to the Tax Authority by February 15, and the Tax Authority must issue a decision by March 31 of the same year.<\/p>\n

This regime does not apply to individuals who have already benefited from the Non-Habitual Residents (NHR) regime or opted for taxation under the Ex-Residents regime (Reintegration Program).<\/p>\n

You should consult your legal advisor for more information.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

The State Budget for 2024 has repealed the Non-Habitual Residents (NHR) regime and introduced a new framework, called the Tax Incentive for Scientific Research and…\n<\/p>","protected":false},"author":3,"featured_media":62696,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["page","has-post-thumbnail"],"acf":[],"yoast_head":"\nNon Habitual Resident | Real Estate | BARNES Realty | Portugal<\/title>\n<meta name=\"description\" content=\"The State Budget for 2024 has repealed the Non-Habitual Residents (NHR) regime and introduced a new framework, called the Tax Incentive for Scientific Research and Innovation (NHR 2.0). This change reflects a new approach to attracting highly skilled professionals and fostering research and innovation in Portugal, aiming to boost competitiveness and reduce regional disparities.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/barnes-portugal.com\/en\/taxincentives\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Non Habitual Resident | Real Estate | BARNES Realty | Portugal\" \/>\n<meta property=\"og:description\" content=\"The State Budget for 2024 has repealed the Non-Habitual Residents (NHR) regime and introduced a new framework, called the Tax Incentive for Scientific Research and Innovation (NHR 2.0). This change reflects a new approach to attracting highly skilled professionals and fostering research and innovation in Portugal, aiming to boost competitiveness and reduce regional disparities.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/barnes-portugal.com\/en\/taxincentives\/\" \/>\n<meta property=\"og:site_name\" content=\"BARNES Realty | Portugal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/barnesportugal\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-21T16:13:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/barnes-portugal.com\/wp-content\/uploads\/banner-rnh-min.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1370\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/barnes-portugal.com\/en\/taxincentives\/\",\"url\":\"https:\/\/barnes-portugal.com\/en\/taxincentives\/\",\"name\":\"Non Habitual Resident | Real Estate | BARNES Realty | Portugal\",\"isPartOf\":{\"@id\":\"https:\/\/barnes-portugal.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/barnes-portugal.com\/en\/taxincentives\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/barnes-portugal.com\/en\/taxincentives\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/barnes-portugal.com\/wp-content\/uploads\/banner-rnh-min.jpg\",\"datePublished\":\"2018-03-16T16:15:10+00:00\",\"dateModified\":\"2025-01-21T16:13:23+00:00\",\"description\":\"The State Budget for 2024 has repealed the Non-Habitual Residents (NHR) regime and introduced a new framework, called the Tax Incentive for Scientific Research and Innovation (NHR 2.0). This change reflects a new approach to attracting highly skilled professionals and fostering research and innovation in Portugal, aiming to boost competitiveness and reduce regional disparities.\",\"breadcrumb\":{\"@id\":\"https:\/\/barnes-portugal.com\/en\/taxincentives\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/barnes-portugal.com\/en\/taxincentives\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/barnes-portugal.com\/en\/taxincentives\/#primaryimage\",\"url\":\"https:\/\/barnes-portugal.com\/wp-content\/uploads\/banner-rnh-min.jpg\",\"contentUrl\":\"https:\/\/barnes-portugal.com\/wp-content\/uploads\/banner-rnh-min.jpg\",\"width\":1370,\"height\":500,\"caption\":\"Non-Habitual Resident Status\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/barnes-portugal.com\/en\/taxincentives\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/barnes-portugal.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TAX Incentives\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/barnes-portugal.com\/en\/#website\",\"url\":\"https:\/\/barnes-portugal.com\/en\/\",\"name\":\"BARNES Realty | Portugal\",\"description\":\"International Luxury Real Estate\",\"publisher\":{\"@id\":\"https:\/\/barnes-portugal.com\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/barnes-portugal.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/barnes-portugal.com\/en\/#organization\",\"name\":\"BARNES Realty | Portugal\",\"url\":\"https:\/\/barnes-portugal.com\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/barnes-portugal.com\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/barnes-portugal.com\/wp-content\/uploads\/barnes-logo-inverse.png\",\"contentUrl\":\"https:\/\/barnes-portugal.com\/wp-content\/uploads\/barnes-logo-inverse.png\",\"width\":145,\"height\":39,\"caption\":\"BARNES Realty | Portugal\"},\"image\":{\"@id\":\"https:\/\/barnes-portugal.com\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/barnesportugal\",\"https:\/\/www.instagram.com\/barnes_portugal\/\",\"https:\/\/www.linkedin.com\/company\/729926\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Non Habitual Resident | Real Estate | BARNES Realty | Portugal","description":"The State Budget for 2024 has repealed the Non-Habitual Residents (NHR) regime and introduced a new framework, called the Tax Incentive for Scientific Research and Innovation (NHR 2.0). This change reflects a new approach to attracting highly skilled professionals and fostering research and innovation in Portugal, aiming to boost competitiveness and reduce regional disparities.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/barnes-portugal.com\/en\/taxincentives\/","og_locale":"en_US","og_type":"article","og_title":"Non Habitual Resident | Real Estate | BARNES Realty | Portugal","og_description":"The State Budget for 2024 has repealed the Non-Habitual Residents (NHR) regime and introduced a new framework, called the Tax Incentive for Scientific Research and Innovation (NHR 2.0). This change reflects a new approach to attracting highly skilled professionals and fostering research and innovation in Portugal, aiming to boost competitiveness and reduce regional disparities.","og_url":"https:\/\/barnes-portugal.com\/en\/taxincentives\/","og_site_name":"BARNES Realty | Portugal","article_publisher":"https:\/\/www.facebook.com\/barnesportugal","article_modified_time":"2025-01-21T16:13:23+00:00","og_image":[{"width":1370,"height":500,"url":"https:\/\/barnes-portugal.com\/wp-content\/uploads\/banner-rnh-min.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/barnes-portugal.com\/en\/taxincentives\/","url":"https:\/\/barnes-portugal.com\/en\/taxincentives\/","name":"Non Habitual Resident | Real Estate | BARNES Realty | Portugal","isPartOf":{"@id":"https:\/\/barnes-portugal.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/barnes-portugal.com\/en\/taxincentives\/#primaryimage"},"image":{"@id":"https:\/\/barnes-portugal.com\/en\/taxincentives\/#primaryimage"},"thumbnailUrl":"https:\/\/barnes-portugal.com\/wp-content\/uploads\/banner-rnh-min.jpg","datePublished":"2018-03-16T16:15:10+00:00","dateModified":"2025-01-21T16:13:23+00:00","description":"The State Budget for 2024 has repealed the Non-Habitual Residents (NHR) regime and introduced a new framework, called the Tax Incentive for Scientific Research and Innovation (NHR 2.0). This change reflects a new approach to attracting highly skilled professionals and fostering research and innovation in Portugal, aiming to boost competitiveness and reduce regional disparities.","breadcrumb":{"@id":"https:\/\/barnes-portugal.com\/en\/taxincentives\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/barnes-portugal.com\/en\/taxincentives\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/barnes-portugal.com\/en\/taxincentives\/#primaryimage","url":"https:\/\/barnes-portugal.com\/wp-content\/uploads\/banner-rnh-min.jpg","contentUrl":"https:\/\/barnes-portugal.com\/wp-content\/uploads\/banner-rnh-min.jpg","width":1370,"height":500,"caption":"Non-Habitual Resident Status"},{"@type":"BreadcrumbList","@id":"https:\/\/barnes-portugal.com\/en\/taxincentives\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/barnes-portugal.com\/en\/"},{"@type":"ListItem","position":2,"name":"TAX Incentives"}]},{"@type":"WebSite","@id":"https:\/\/barnes-portugal.com\/en\/#website","url":"https:\/\/barnes-portugal.com\/en\/","name":"BARNES Realty | Portugal","description":"International Luxury Real Estate","publisher":{"@id":"https:\/\/barnes-portugal.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/barnes-portugal.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/barnes-portugal.com\/en\/#organization","name":"BARNES Realty | Portugal","url":"https:\/\/barnes-portugal.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/barnes-portugal.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/barnes-portugal.com\/wp-content\/uploads\/barnes-logo-inverse.png","contentUrl":"https:\/\/barnes-portugal.com\/wp-content\/uploads\/barnes-logo-inverse.png","width":145,"height":39,"caption":"BARNES Realty | Portugal"},"image":{"@id":"https:\/\/barnes-portugal.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/barnesportugal","https:\/\/www.instagram.com\/barnes_portugal\/","https:\/\/www.linkedin.com\/company\/729926\/"]}]}},"_links":{"self":[{"href":"https:\/\/barnes-portugal.com\/en\/wp-json\/wp\/v2\/pages\/12023"}],"collection":[{"href":"https:\/\/barnes-portugal.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/barnes-portugal.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/barnes-portugal.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/barnes-portugal.com\/en\/wp-json\/wp\/v2\/comments?post=12023"}],"version-history":[{"count":4,"href":"https:\/\/barnes-portugal.com\/en\/wp-json\/wp\/v2\/pages\/12023\/revisions"}],"predecessor-version":[{"id":96147,"href":"https:\/\/barnes-portugal.com\/en\/wp-json\/wp\/v2\/pages\/12023\/revisions\/96147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/barnes-portugal.com\/en\/wp-json\/wp\/v2\/media\/62696"}],"wp:attachment":[{"href":"https:\/\/barnes-portugal.com\/en\/wp-json\/wp\/v2\/media?parent=12023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}