Many expats feared they missed the window to apply for Portugal’s Non-Habitual Resident (NHR) regime after its phase-out. However, the 2024 Budget Law introduced extensions for those who had already begun their move before the deadline.
If you took concrete relocation steps by December 31, 2023, you may still qualify under the old NHR regime.
Who May Still Be Eligible:
- Visa or Residence Permit Filed in Time
- You applied for a D7, D8, or other residence visa, or filed for a residence permit with AIMA (formerly SEF) by year-end 2023.
- Property or Rental Agreement Signed
- You signed a lease or purchase contract — with a deposit paid — before the deadline.
- Children Enrolled in Portuguese School
- Your dependent children were registered in school by late 2023.
Key Takeaway:
If you meet one of these criteria, your NHR application may still be accepted — even in 2025 — as long as it’s submitted within your specific extended deadline.
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