NHR 2.0 Regime

Essence of NHR 2.0

The scheme grants tax benefits for 10 consecutive years, but only to very specific job profiles. The focus is no longer on pensioners and passive income and becomes qualified economic activity, innovation and direct contribution to the scientific and technological development of the country.

Who can benefit

Access is restricted to people who fit into strategic areas, such as:

  • Scientific research

  • Technology and innovation

  • Higher education and academic research

  • Highly qualified professionals hired by certified companies

  • Entrepreneurs involved in innovation projects recognized by the State

Tax benefits

  • Special regime applicable for 10 years, non-renewable

  • Reduced rates on income from skilled work

  • Tax incentives for research, innovation and development activities

  • Favourable tax treatment for certain income obtained abroad (less comprehensive than the former NHR)

Differences Between NHR and NHR 2.0

  • The old NHR was revoked in 2024, remaining only for those who were already enrolled

  • NHR 2.0 is much more selective and geared towards active talent, not boarders

  • Tax benefits more focused on productive economic activity

  • More rigorous qualification process and dependent on professional framework and certifications

Relevance to the luxury real estate market

NHR 2.0 continues to attract international buyers, but now with a more professional profile, linked to innovation and technology. These customers are looking for:

  • Premium properties near Lisbon

  • Luxury resorts in the Algarve

  • Exclusive areas such as Quinta do Lago, Vale do Lobo, Comporta and Herdade da Aroeira