The Non-Habitual Resident regime was a Portuguese tax incentive allowing qualifying individuals to pay a flat 20% rate on Portuguese-source income (or exemptions on foreign income) for 10 years. Designed to attract high-value professionals and retirees, NHR drove significant inward migration to Portugal during 2013–2023.

The classic NHR scheme closed to new applicants on 31 December 2023. A replacement — IFICI (Incentivo Fiscal à Investigação Científica e Inovação) — offers similar benefits but is restricted to research, innovation, and defined high-value professions.

Applications must be filed within the first year of Portuguese tax residency.