The government plans to end the tax regime for non-habitual residents (NHR) by the end of this year.
However, due to delays by the Foreigners and Borders Service (SEF), they are considering a transitional period for those with pending applications, allowing the Tax Authority (AT) to review them even if submitted after 31 December 2023.
This move aims to address concerns of foreign workers or pensioners, especially from non-EU nations, Brazil, or Portuguese-speaking African countries, who might miss out on the tax benefits due to pending visa applications at SEF.
Adjustments to this provision might be introduced during the upcoming debate on the 2024 State Budget.
Tax Department
Sofia Quental | Flávia Almeida | Catarina Amaral
