Portugal NHR Closure: From the 2023 Announcement to the Final Law
In this article
Historical context. This article was first published on 12 October 2023, while Portugal’s NHR reform was still being discussed. It was rewritten after the final law and Tax Authority guidance became available. It is a record of the change, not an application guide.
In short
- Portugal’s 2024 State Budget Law repealed the legal basis of NHR from 1 January 2024.
- Taxpayers already registered as NHR keep the regime until the end of their individual 10-year period.
- Limited transitional cases remained for people whose residence and qualifying commitments fell within the 2023–2024 statutory window.
- IFICI is a separate regime with its own activity and registration conditions; it is not automatic access to the former NHR benefits.
What was announced in 2023
In October 2023, the public discussion was still about what might happen to NHR in the following State Budget. Early coverage—including the original version of this article—therefore mixed an announcement, policy proposals and expected tax measures.
That is no longer an appropriate way to describe the position. The final legal result is established by Lei n.º 82/2023 and the subsequent guidance of Portugal’s Tax and Customs Authority (AT).
What the final law established
| Question | Final position |
|---|---|
| Could an ordinary new applicant enter NHR after 1 January 2024? | No. The legal basis of NHR was repealed from that date. |
| Did existing NHR status disappear? | No. Registered beneficiaries keep the regime until the end of their existing 10-year period. |
| Were there transitional cases? | Yes, but only for the groups and pre-existing commitments specified in Article 236.º of Lei n.º 82/2023. |
| Did IFICI continue NHR automatically? | No. IFICI is a different regime for individuals carrying out specific qualifying activities. |
The broad 50% employment and self-employment measure discussed in some early reports is not a universal benefit for every new Portuguese resident. Under Programa Regressar, 50% of qualifying employment and business/professional income is excluded from taxation up to the applicable legal limit—currently €250,000—and the claimant must meet the former-resident conditions, including five consecutive years of non-residence before returning.
What this historical page does not cover
This page does not determine whether a particular person qualifies for a transitional NHR case or for IFICI. It also does not provide a current application route. For the current position, deadlines and distinctions between NHR, IFICI and ordinary tax residence, use our complete guide to Portugal’s NHR and IFICI rules.
Information checked against official sources on 11 September 2026. Tax rules and administrative guidance can change; verify the current AT material before acting.