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Back to toolsNHR · LEGACY GRANDFATHER

Are you grandfathered into legacy NHR?

The classic NHR closed 2023-12-31. Check in 60 seconds whether you keep the old regime or land on IFICI.

Did you register as an NHR beneficiary before 2024-01-01?
Were you a Portuguese tax resident by the end of 2023?

Frequently asked questions

What is NHR grandfathering?

Portugal closed the classic Non-Habitual Resident (NHR) regime to new applications on 2023-12-31 via Lei 82/2023. If you were already registered before that date, you keep the NHR benefits (10% pension rate, 20% qualifying employment rate, foreign-income exemptions) for the remainder of your original 10-year window.

I moved to Portugal in 2023 but registered NHR in 2024. Am I grandfathered?

There's a transitional clause: residents by 2023-12-31 who registered by 2024-03-31 typically qualified. Late registrations after that are being reviewed case-by-case by AT. Talk to a certified contabilista quickly — the discretion window is narrowing.

I arrived in 2024. Do I have any option?

The classic NHR is closed to you. IFICI (Investigação Científica e Inovação) is the successor — 20% flat rate for up to 10 years — but it only covers scientific research, tech at certified startups/SMEs, higher-education teaching, and highly-qualified roles at certified employers.

Is this checker legal advice?

No. This is a fast reading of the CIRS + Lei 82/2023 text. Legacy NHR eligibility can hinge on paperwork details (address registration date, activity code) that need a certified contabilista to confirm.

Does the checker store my answers?

No. This tool is anonymous. Answers stay in your browser.