NHR is repealed for new ordinary entrants

The Non-Habitual Resident regime was repealed from 1 January 2024. Existing beneficiaries retain the remainder of their original ten-year period, while a defined transitional group linked to pre-2024 relocation steps could still qualify under special timing rules. NHR is not generally available merely because a person now receives a residence visa, buys or rents a home, or becomes Portuguese tax resident.