Thus, the NHR regime WILL be applicable to those who comply with both of the following requirements:

1 – The applicant must become a Portuguese resident for tax purposes by the 31st December, 2024.

2 – To declare, for the purposes of their registration as a non-habitual resident, that they have a certain element that binds them to this commitment.

Regarding this 2nd requirement, there are six possible documents that can be presented that would be accepted at the tax office:

– A promise/contract of employment or promise/agreement of deployment, celebrated up and until 31st December, 2023, whereupon the exercise of the promised functions must take place within Portuguese territory.

– A lease, or other contract, granting the use or possession of real estate within Portuguese territory, signed no later than 10th October, 2023.

– A reservation or promissory contract, for the acquisition of real rights over real estate in Portuguese territory formalised no later than 10th October, 2023.

– Enrolment or registration in an educational establishment by the 10th October, 2023.

– A visa or residence permit valid until the 31st December, 2023.

– Proof of a procedure, initiated up until 31st December, 2023 for granting a residence visa or residence permit, with the competent authorities.

And, an amendment to the proposal says that family member of the “main” applicant of NHR that qualifies for this application may also apply.