A Guide to Non-Habitual Tax Residency

Portugal’s Non-Habitual Resident (NHR) tax regime has undergone changes in 2025. The new NHR 2.0 program keeps many benefits but narrows eligibility. 
The list of eligible professions for NHR status now focuses on high-value activities that can boost Portugal’s economy.

The NHR 2.0 scheme aims to attract skilled professionals and investors to Portugal. It offers tax perks for up to 10 years. Eligible activities include roles in science, technology, and the arts.

The program also covers certain business and investment income.