NHR Legacy — Non-Habitual Resident

Non-Habitual Resident (NHR) Legacy is the special tax regime introduced in 2009 under Article 16 of the Estatuto dos Benefícios Fiscais. It granted qualifying new tax residents a 20% flat rate on Portuguese-source income from High Value Added Activities (HVAA) and a 10% flat rate on foreign-source pension income. Foreign-source employment, self-employment, and investment income was generally exempt from Portuguese IRS for NHR Legacy holders (subject to the country of source having the right to tax). The regime was available for 10 consecutive years. NHR Legacy was closed to new applicants in January 2024 — replaced by IFICI — but existing holders registered before that date retain their full 10-year window.