Services
We can assess your personal situation if you are considering becoming a tax resident in Portugal and benefiting from attractive tax regimes such as TISRI or NHR 2.0.
We assist with the formalization of mandatory migration registrations, namely:
In parallel, we assess the impact of the relocation under Portuguese law, applicable double tax treaties, and the legislation of the country of origin, coordinating with local advisors when necessary.
The NHR regime was revoked with effect from 1 January 2024.
Only taxpayers who:
We provide support in validating the application of the transitional regime and in the ongoing tax management of eligible clients, namely through the implementation of the regime via the annual personal income tax return (IRS).
As of 2024, certain professional profiles may benefit from the Tax Incentive for Scientific Research and Innovation (TISRI), which replaces the NHR regime.
Portugal now offers an attractive tax regime for individuals relocating to Portugal who have not been tax residents in the country in the past five years. Once granted, the IFICI regime is valid for a 10-year period.
Under this regime, a flat personal income tax (PIT) rate of 20% may be applicable to employment and self-employment income, subject to specific conditions. Additionally, foreign-source income may benefit from PIT exemption, except for pensions and income from blacklisted jurisdictions.
We assist in verifying eligibility for the TISRI regime, structuring tax residency, and implementing the most efficient tax strategy, including:
In addition to TISRI, we also assist with the application of other tax regimes relevant for individuals relocating to Portugal, including:
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Tel: (+351) 211 582 280
Email: communications@belim.pt
Lisboa – Portugal [mapa]
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