The Non-Habitual Resident (NHR) regime remains, in 2026, a key topic in Portugal’s international tax environment, although significant changes and growing interest in alternatives have reshaped the landscape.
At FA ACCOUNTING, we support clients through the transition to new tax frameworks tailored to today’s reality.
What Was the NHR Regime?
The NHR regime offered:
- Reduced taxation or exemption on certain types of income;
- Attraction of foreign talent and investment;
- Favourable tax conditions for a period of 10 years.
Changes and Context in 2026
In 2026:
- Access to the regime has been restricted;
- New tax policies have been introduced;
- There is increased scrutiny from the Portuguese Tax Authority.
Alternatives to the NHR Regime
The main alternatives include:
- International tax planning;
- Use of double taxation agreements;
- Income structuring strategies;
- Specific tax regimes for highly qualified professionals.
Key Factors in Choosing the Right Option
- Type of income;
- Country of origin;
- Length of stay in Portugal;
- Asset and wealth structure.
Risks in 2026
- Assuming benefits that no longer exist;
- Incorrect tax classification or treatment;
- Lack of prior tax planning.
Best Practices
- ✔ Conduct a tax assessment before relocating to Portugal
- ✔ Structure income appropriately
- ✔ Carry out an international tax review
- ✔ Seek professional guidance
How Can FA ACCOUNTING Help?
- Eligibility assessment for available tax regimes;
- International tax planning;
- Personalised advisory services;
- Tax compliance support in Portugal.
Choose the Best Tax Framework
📞 Contact us before making any decisions.
Note: Informational content based on the Portuguese tax environment in 2026.
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