The applicant must not have been a Portuguese tax resident in any of the prior 5 years, and must not have previously benefited from the NHR or IFICI regimes●VERIFIED ·
Issuing authority
Diário da República — Portaria n.º 352/2024/1 (IFICI)
Legal instrument
EBF Art. 58.º-A; Portaria n.º 352/2024/1
Last verified
Review cadence
quarterly
Change history
Initial captureThe applicant must not have been a Portuguese tax resident in any of the prior 5 years, and must not have previously benefited from the NHR or IFICI regimes
No further changes recorded yet — unchanged since it was first captured.
