Tax Law

Non-Habitual Resident

Tax
Non-Habitual Resident

The Non-Habitual Resident Status (NHR) was renewed in 2025 and adapted to the new economic and tax requirements, renaming it NHR 2.0. This regime continues to be a strategic tool for attracting talent and investment to Portugal, with attractive tax conditions and a focus on activities considered to be priorities for the country.

What is the Non-Habitual Resident Status (NHR) 2.0?

The RNH 2.0 is aimed at people who become tax residents in Portugal and who have not been tax resident in the country for the last five years. It offers a reduced rate of 20 per cent in IRS for income from certain economic activities, for a period of 10 consecutive years from registration.

Who can benefit?

Beneficiaries must engage in activities within the following sectors:

Education and Science:

Teaching in higher education and scientific research.
Employment in technology and innovation networks and centers.

Investment and Industry:

Qualified positions and board members in companies recognized by AICEP or IAPMEI.
Exporting companies (at least 50% of the turnover).

Startups and Innovation:

Roles in certified startups or related to business R&D.

Autonomous Regions:

Positions or activities carried out in the Azores and Madeira.

How to join RNH 2.0?

The registration process is carried out with the following entities, depending on the activities performed:

Foundation for Science and Technology (FCT);
Agency for Investment and Foreign Trade of Portugal (AICEP);
Tax and Customs Authority (AT);
Agency for Competitiveness and Innovation (IAPMEI);
National Innovation Agency and Startup Portugal.

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Lamares, Capela & Associados provides its services to national and international individuals and companies.

Non-Habitual Resident

What is the Non-Habitual Resident Status (NHR) 2.0?

Who can benefit?

How to join RNH 2.0?

Get in touch with us for further information.

Other Contacts

Lisbon, Portugal

Services

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Non-Habitual Resident

What is the Non-Habitual Resident Status (NHR) 2.0?

Who can benefit?

How to join RNH 2.0?

Get in touch with us for further information.

Other Contacts

Lisbon, Portugal

Services

Useful Links

Opening hours

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