NHR 2.0
European Union
Portugal
NHR 2.0 passport
Pocket guide
let's start!
© 2025. Leon & Almeida, Lda.
What is NHR 2.0?
Tax regime specially designed to attract highly qualified individuals and promote economic growth
You can always use the Menu bar to navigate between the sections of this pocket guide
The regime is called (tax incentive to scientific research and innovation) but we prefer to call it
Regime created in
2024
IFICI
...
This pocket guide will explain who can benefit from the regime and how to get the most out of it!
...
NHR 2.0
Follow the navigation instructions and click on the interactive elements throughout the pages
Next
© 2025. Leon & Almeida, Lda.
Contents
Who
Chapter 1
can benefit from the NHR 2.0 regime?
Why
Chapter 2
should I apply for the NHR 2.0 regime?
How
Chapter 3
can I apply for the NHR 2.0 regime?
When
Chapter 4
should I apply for the NHR 2.0 regime?
© 2025. Leon & Almeida, Lda.
quiz
Who
Take a to confirm if you can benefit from the NHR 2.0
click here
Chapter 1
Why
Who can benefit from the NHR 2.0 regime?
How
When
Everyone!
here
See the requirements
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Hello! Take the quiz to confirm if you are elegible for the NHR 2.0
Why
How
Level 1
Level 2
Individual-based criteria
Company-based criterion
When
Tax records
Employment in Portugal
Special regimes
Residency
click here
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Hello! Take the quiz to confirm if you are elegible for the NHR 2.0
Why
How
Level 1
Level 2
+ info
Criterion 1
Individual-based criteria
Company-based criterion
When
Did you benefit from any special tax regime in Portugal in the past?
Tax records
Yes
Employment in Portugal
No
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Hello! Take the quiz to confirm if you are elegible for the NHR 2.0
Why
How
Level 1
Level 2
+ info
Criterion 1
Individual-based criteria
Company-based criterion
When
Did you benefit from any special tax regime in Portugal in the past?
Tax records
Noooo!
Yes
Employment in Portugal
No
Your NHR 2.0 journey ends here...
Special regimes
Residency
It seems that you may not be able to benefit from the NHR 2.0 regime.Please contact your advisor to confirm if there is any available route.
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Hello! Take the quiz to confirm if you are elegible for the NHR 2.0
Why
What
How
Level 1
Level 2
What
+ info
Criterion 1
Individual-based criteria
Company-based criterion
When
What
Did you benefit from any special tax regime in Portugal in the past?
Tax records
Yes
Let's go!
Employment in Portugal
No
Special regimes
Residency
Move to Criterion 2
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
How
Level 1
Your journey continues here!
Level 2
Individual-based criteria
Company-based criterion
When
Tax records
Employment in Portugal
click here
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Your journey continues here!
Level 2
What
+ info
Criterion 2
Individual-based criteria
Company-based criterion
When
What
Did you qualify as tax resident in Portugal in the five years prior to the relocation?
Tax records
Yes
Employment in Portugal
No
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
Your NHR 2.0 journey
Why
What
How
Level 1
Your journey continues here!
Level 2
What
+ info
Criterion 2
Individual-based criteria
Company-based criterion
When
What
Did you qualify as tax resident in Portugal in the five years prior to the relocation?
Tax records
Noooo!
Yes
Employment in Portugal
No
Your NHR 2.0 journey ends here...
Special regimes
Residency
It seems that you may not be able to benefit from the NHR 2.0 regime.Please contact your advisor to confirm if there is any available route.
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Your journey continues here!
Level 2
What
+ info
Criterion 2
Individual-based criteria
Company-based criterion
When
What
Did you qualify as tax resident in Portugal in the five years prior to the relocation?
Tax records
Yes
Let's go!
Employment in Portugal
No
Special regimes
Residency
Move to Criterion 3
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
How
Level 1
Level 2
Individual-based criteria
Company-based criterion
Your journey continues here!
When
Tax records
Employment in Portugal
Special regimes
click here
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 3
Individual-based criteria
Company-based criterion
When
Your journey continues here!
What
Will you become a tax resident in Portugal?
Tax records
Yes
Employment in Portugal
No
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 3
Individual-based criteria
Company-based criterion
When
Your journey continues here!
What
Will you become a tax resident in Portugal?
Tax records
Yes
Let's go!
Employment in Portugal
No
Special regimes
Residency
Move to Criterion 4
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 3
Individual-based criteria
Company-based criterion
When
Your journey continues here!
What
Will you become a tax resident in Portugal?
Tax records
Noooo!
Yes
Employment in Portugal
No
Your NHR 2.0 journey ends here...
Special regimes
Residency
It seems that you may not be able to benefit from the NHR 2.0 regime.Please contact your advisor to confirm if there is any available route.
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
How
Level 1
Level 2
Individual-based criteria
Company-based criterion
When
Your journey continues here!
Tax records
Employment in Portugal
click here
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 4
Individual-based criteria
Company-based criterion
When
What
Are you (or will you become) an employee of a Portuguese entity elegible to the NHR 2.0 regime?
Your journey continues here!
Tax records
Yes
Employment in Portugal
No
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 4
Individual-based criteria
Company-based criterion
When
What
Are you (or will you become) an employee of a Portuguese entity elegible to the NHR 2.0 regime?
Your journey continues here!
Tax records
Yes
Let's go!
Employment in Portugal
No
Special regimes
Residency
Move to finish
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 4
Individual-based criteria
Company-based criterion
When
What
Are you (or will you become) an employee of a Portuguese entity elegible to the NHR 2.0 regime?
Your journey continues here!
Tax records
Noooo!
Yes
Employment in Portugal
No
Your NHR 2.0 journey ends here...
Special regimes
Residency
It seems that you may not be able to benefit from the NHR 2.0 regime.Please contact your advisor to confirm if there is any available route.
© 2025. Leon & Almeida, Lda.
Congratulations! You unlocked your access to the NHR 2.0 regime!
Who
To be NHR 2.0 or not to be...
Why
You can use the Menu bar or the bookmarks to explore in detail the NHR 2.0 regime
How
Level 1
Level 2
Individual-based criteria
Company-based criterion
When
Tax records
Employment in Portugal
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Congratulations! You unlocked your access to the NHR 2.0 regime!
Who
To be NHR 2.0 or not to be...
Criterion 4: Employment in Portugal
Why
What
+ info
You can use the Menu bar or the bookmarks to explore in detail the NHR 2.0 regime
How
Level 1
Level 2
Be (or become) an employee of a Portuguese entity elegible for the NHR 2.0 regime
What
Individual-based criteria
Company-based criterion
When
What
Tax records
Employment in Portugal
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
Cummulative requirements
Why
Individual-based criteria
Company-based criterion
How
Tax records
Special regimes
Employment in Portugal
Residency
When
+ info
+ info
Be (or become) an employee of a Portuguese entity elegible to the NHR 2.0 regime
You cannot have benefited from any special tax regime in Portugal in the past
Not qualifying as tax resident in Portugal in the five years prior to the relocation
Becoming tax resident in Portugal
+ info on elegible entities here
+ info
© 2025. Leon & Almeida, Lda.
Who
Entities elegible for the NHR 2.0
Why
Ta
xes
How
When
Tax incentives to investment (RFAI)
Start Up's
Teaching and scientific research companies
R&D elegible for SIFIDE
Exporting activities
Relevant economic activities
Residents in the Azores or Madeira Islands
Contractual benefits to productive investments
© 2025. Leon & Almeida, Lda.
Who
Entities elegible for the NHR 2.0
Why
Ta
xes
How
When
Tax incentives to investment (RFAI)
Start Up's
Teaching and scientific research companies
R&D elegible for SIFIDE
Exporting activities
Relevant economic activities
Residents in the Azores or Madeira Islands
Contractual benefits to productive investments
© 2025. Leon & Almeida, Lda.
Who
Chapter 2
Why
Why should I apply for the NHR 2.0 regime?
How
here
Check the benefits of the tax regime
When
The regime has several tax benefits focusing on:
Portuguese employment/self-employment income non-Portuguese income
Valid for
10 years
Contact us
© 2025. Leon & Almeida, Lda.
Hello again! Flip the cards to check how your income will be taxed
Use the Menu bar or the bookmarks to explore the regime
Who
Check below the tax regime:
Why
How
20%
When
0%
income from eligible activities/entities
All foreign income
28%
Foreign source income
up to
Portuguese source income
or
53%
up to
How is my non-Portuguese income taxed?
How is my Portuguese income taxed?
53%
Pensions
all other income
click here
click here
© 2025. Leon & Almeida, Lda.
Hello again! Flip the cards to confirm how your income will be taxed under the NHR 2.0
Who
Check below the tax regime:
Why
List of tax havens
How
0%
20%
When
All foreign income
income from eligible NHR 2.0 activities
up to
up to
53%
53%
Foreign source income
Portuguese source income
How is my non-Portuguese income taxed?
How is my Portuguese income taxed?
Pensions
all other income
click here
click here
© 2025. Leon & Almeida, Lda.
Who
Chapter 3
Why
How can I obtain the NHR 2.0 regime?
How
here
See the steps to become NHR 2.0
When
The NHR 2.0 regime is not automatically granted You need to follow several steps and apply for the regime The tax authorities and other entities will validate the elegibility upfront
Contact us
© 2025. Leon & Almeida, Lda.
January
Who
28
29
30
10
15
12
11
13
Chapter 4
14
15
16
Why
17
19
18
20
21
22
23
24
26
25
27
28
29
30
31
When should I apply for the NHR 2.0 regime?
How
When
Can ILYA help me?
The application must be submitted until of the year after taking up tax residency in Portugal
January 15th
Sure!
You can count on our collaboration in all stages.
Contact us
© 2025. Leon & Almeida, Lda.
Mariana carp
Pedro Coutinho
Meet the Team
Aline Almeida
Luís Leon
Luís Nascimento
Sara Simões
Book a meeting
with us!
© 2025. Leon & Almeida, Lda.
www.ilya.pt
Disclaimer: The information provided in this presentation is a simplification for generic use only and does not constitute tax advice. We recommend seeking professional for advice tailored to your individual circumstances. While every effort has been made to ensure the accuracy of the content, Leon & Almeida, Lda. assumes no liability for any errors or omissions, or for any actions taken based on the information provided herein.
Follow us and subscribe:
© 2025. Leon & Almeida, Lda.
Ta
xes
Tax incentives to investment (RFAI)
Under construction
We are working to update this pocket guide with further information
Lorem ipsum dolor
Consectetur adipiscing elit
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt.
- Lorem ipsum dolor sit amet.
- Consectetur adipiscing elit.
- Sed do eiusmod tempor incididunt ut.
- Labore et dolore magna aliqua.
Lorem ipsum dolor sit
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
Teaching and scientific research companies
Under construction
We are working to update this pocket guide with further information
Contractual benefits to productive investments
Under construction
We are working to update this pocket guide with further information
Cummulative requirements
Employer
Start UPs
Certified as a start-up
see here
Individual
Employment status:
- Employee
- Board member / director
MARIANA CARP
Partner
+351 931 419 753
mariana.carp@ilya.pt
pedro coutinho
Partner
+351 918 373 210
pedro.coutinho@ilya.pt
A great title
Interactivity and animation can be your best allies when creating tables, infographics, or graphics that help provide context to information and simplify data for your audience. We are visual beings and find it easier to 'read' images than to readwritten text.
Luís Leon
Co-Founder
+351 962 103 491
luis.leon@ilya.pt
Residents in the Azores or Madeira Islands
Under construction
Regulation pending approval
Cummulative requirements
Employer
Export at least 50% of its turnover
Main activity - one of the following:
- Extractive industry
- Manufacturing industry
- Information and communication activities
- R&D in physics and natural sciences
- University/college education
- Human health activities
Exporting activities
Individual
Education
- Doctoral degree (level 8 EQF) or
- Bachelor or masters degree (level 6 or 7 EQF) and 3+ years of experience
Job description - one of the following:
- General manager or executive director
- Administrative and commercial managers
- Managers of production and specialised services
- Specialists in physics, mathematics, engineering and related sciences
- Designer of industrial product or equipment
- Medical doctors
- University and higher education teacher
- Specialists in information and communication technologies
R&D elegible for SIFIDE
Under construction
We are working to update this pocket guide with further information
Share your ideawith an image
Need more reasons to create dynamic content? Well: 90% of the information we assimilate comes through sight, and we retain 42% more information when the content moves.
Cummulative requirements
Employer
Start UPs
Certified as a start-up
see here
Individual
Employment status:
- Employee
- Board member / director
Criterion 1: Special regimes
+ info
You cannot have benefited from any special tax regime in Portugal
Teaching and scientific research companies
Under construction
We are working to update this pocket guide with further information
Cummulative requirements
Employer
Individual
Education
Main activity - one of the following:
- Extractive industry
- Manufacturing industry
- Electricity, gas, steam, cold and hot water and cold air
- Construction
- Accommodation establishments
- Information and communication activities
- Holding companies and fund management
- Head offices
- Architecture and engineering
- R&D in physics, natural and social sciences
- Administrative activities and supporting services
- Higher education
- Activities of human health and social support
- Projects with potential national importance or directed to the interior of Portugal (PIN or PII projects)
- Minimum: post secondary non-higher education (≧Level 5 EQF)
Job description - one of the following:
- General manager, board members and directors
- Administrative and commercial managers
- Managers of production and specialised services
- Managers of hotels, restaurants, commerce and other services
- Specialists in physics, mathematics, engineering and related sciences
- Medical doctors
- University and higher education teacher
- Specialists in finance and accounting (except certified accountants and auditors)
- Specialists in information and communication technologies
- Directors, producers and managers in cinema, theatre, television and radio
- Technicians and professions in science and engineering of intermediate level
Relevant economic activities
35%
Investment income and capital gains from
tax havens
Start your employment in Portugal
Steps to become NHR 2.0
Obtain a Portuguese taxpayer number (NIF)
Register as tax resident
Apply for the regime
Find your dream house in Portugal
Aline Almeida
Co-Founder
+351 962 103 440
aline.almeida@ilya.pt
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
35%
Investment income and capital gains from
tax havens
Write anamazing headline
With Genially templates, you can include visual resources to leave your audience speechless. You can also highlight a specific phrase or data that will be engraved in the memory of your audience, and even embed external content that surprises: videos, photos, audios... Whatever you want!
Ta
xes
Tax incentives to investment (RFAI)
Under construction
We are working to update this pocket guide with further information
Contractual benefits to productive investments
Under construction
We are working to update this pocket guide with further information
Luís Nascimento
Partner
+351 962 104 276
luis.nascimento@ilya.pt
Start your employment in Portugal
Steps to become NHR 2.0
Obtain a Portuguese taxpayer number (NIF)
Register as tax resident
Apply for the regime
Find your dream house in Portugal
sara simões
Partner
+351 931 426 024
sara.simoes@ilya.pt
Criterion 2: Tax records
+ info
Not having qualified as tax resident in Portugal in the five years prior to the relocation
Cummulative requirements
Employer
Individual
Education
Main activity - one of the following:
- Extractive industry
- Manufacturing industry
- Electricity, gas, steam, cold and hot water and cold air
- Construction
- Accommodation establishments
- Information and communication activities
- Holding companies and fund management
- Head offices
- Architecture and engineering
- R&D in physics, natural and social sciences
- Administrative activities and supporting services
- Higher education
- Activities of human health and social support
- Projects with potential national importance or directed to the interior of Portugal (PIN or PII projects)
- Minimum: post secondary non-higher education (≧Level 5 EQF)
Job description - one of the following:
- General manager, board members and directors
- Administrative and commercial managers
- Managers of production and specialised services
- Managers of hotels, restaurants, commerce and other services
- Specialists in physics, mathematics, engineering and related sciences
- Medical doctors
- University and higher education teacher
- Specialists in finance and accounting (except certified accountants and auditors)
- Specialists in information and communication technologies
- Directors, producers and managers in cinema, theatre, television and radio
- Technicians and professions in science and engineering of intermediate level
Relevant economic activities
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
Criterion 3: Residency
+ info
Become tax resident in Portugal
Here you can put a highlighted title
If you want to provide additional information or develop the content in more detail, you can do so through your oral presentation. We recommend that you practice your voice and rehearse: the best improvisation is always the most worked!
R&D elegible for SIFIDE
Under construction
We are working to update this pocket guide with further information
Residents in the Azores or Madeira Islands
Under construction
Regulation pending approval
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
Lorem ipsum dolor
Consectetur adipiscing elit
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt.
- Lorem ipsum dolor sit amet.
- Consectetur adipiscing elit.
- Sed do eiusmod tempor incididunt ut.
- Labore et dolore magna aliqua.
Lorem ipsum dolor sit
Cummulative requirements
Employer
Start UPs
Certified as a start-up
see here
Individual
Employment status:
- Employee
- Board member / director
Cummulative requirements
Employer
Export at least 50% of its turnover
Main activity - one of the following:
- Extractive industry
- Manufacturing industry
- Information and communication activities
- R&D in physics and natural sciences
- University/college education
- Human health activities
Exporting activities
Individual
Education
- Doctoral degree (level 8 EQF) or
- Bachelor or masters degree (level 6 or 7 EQF) and 3+ years of experience
Job description - one of the following:
- General manager or executive director
- Administrative and commercial managers
- Managers of production and specialised services
- Specialists in physics, mathematics, engineering and related sciences
- Designer of industrial product or equipment
- Medical doctors
- University and higher education teacher
- Specialists in information and communication technologies
NHR 2.0 Pocket guide
Aline Almeida
Created on March 21, 2025
Powered by ILYA ©2025. Leon & Almeida, Lda.
Start designing with a free template
Discover more than 1500 professional designs like these:
View
Customer Empathy Map
View
Squares Diagram
View
Customer Journey Map
View
HR Organizational Chart
View
SWOT PRO
View
Branching diagram
View
Fishbone Diagram
Explore all templates
Transcript
NHR 2.0
European Union
Portugal
NHR 2.0 passport
Pocket guide
let's start!
© 2025. Leon & Almeida, Lda.
What is NHR 2.0?
Tax regime specially designed to attract highly qualified individuals and promote economic growth
You can always use the Menu bar to navigate between the sections of this pocket guide
The regime is called (tax incentive to scientific research and innovation) but we prefer to call it
Regime created in
2024
IFICI
...
This pocket guide will explain who can benefit from the regime and how to get the most out of it!
...
NHR 2.0
Follow the navigation instructions and click on the interactive elements throughout the pages
Next
© 2025. Leon & Almeida, Lda.
Contents
Who
Chapter 1
can benefit from the NHR 2.0 regime?
Why
Chapter 2
should I apply for the NHR 2.0 regime?
How
Chapter 3
can I apply for the NHR 2.0 regime?
When
Chapter 4
should I apply for the NHR 2.0 regime?
© 2025. Leon & Almeida, Lda.
quiz
Who
Take a to confirm if you can benefit from the NHR 2.0
click here
Chapter 1
Why
Who can benefit from the NHR 2.0 regime?
How
When
Everyone!
here
See the requirements
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Hello! Take the quiz to confirm if you are elegible for the NHR 2.0
Why
How
Level 1
Level 2
Individual-based criteria
Company-based criterion
When
Tax records
Employment in Portugal
Special regimes
Residency
click here
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Hello! Take the quiz to confirm if you are elegible for the NHR 2.0
Why
How
Level 1
Level 2
+ info
Criterion 1
Individual-based criteria
Company-based criterion
When
Did you benefit from any special tax regime in Portugal in the past?
Tax records
Yes
Employment in Portugal
No
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Hello! Take the quiz to confirm if you are elegible for the NHR 2.0
Why
How
Level 1
Level 2
+ info
Criterion 1
Individual-based criteria
Company-based criterion
When
Did you benefit from any special tax regime in Portugal in the past?
Tax records
Noooo!
Yes
Employment in Portugal
No
Your NHR 2.0 journey ends here...
Special regimes
Residency
It seems that you may not be able to benefit from the NHR 2.0 regime.Please contact your advisor to confirm if there is any available route.
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Hello! Take the quiz to confirm if you are elegible for the NHR 2.0
Why
What
How
Level 1
Level 2
What
+ info
Criterion 1
Individual-based criteria
Company-based criterion
When
What
Did you benefit from any special tax regime in Portugal in the past?
Tax records
Yes
Let's go!
Employment in Portugal
No
Special regimes
Residency
Move to Criterion 2
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
How
Level 1
Your journey continues here!
Level 2
Individual-based criteria
Company-based criterion
When
Tax records
Employment in Portugal
click here
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Your journey continues here!
Level 2
What
+ info
Criterion 2
Individual-based criteria
Company-based criterion
When
What
Did you qualify as tax resident in Portugal in the five years prior to the relocation?
Tax records
Yes
Employment in Portugal
No
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
Your NHR 2.0 journey
Why
What
How
Level 1
Your journey continues here!
Level 2
What
+ info
Criterion 2
Individual-based criteria
Company-based criterion
When
What
Did you qualify as tax resident in Portugal in the five years prior to the relocation?
Tax records
Noooo!
Yes
Employment in Portugal
No
Your NHR 2.0 journey ends here...
Special regimes
Residency
It seems that you may not be able to benefit from the NHR 2.0 regime.Please contact your advisor to confirm if there is any available route.
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Your journey continues here!
Level 2
What
+ info
Criterion 2
Individual-based criteria
Company-based criterion
When
What
Did you qualify as tax resident in Portugal in the five years prior to the relocation?
Tax records
Yes
Let's go!
Employment in Portugal
No
Special regimes
Residency
Move to Criterion 3
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
How
Level 1
Level 2
Individual-based criteria
Company-based criterion
Your journey continues here!
When
Tax records
Employment in Portugal
Special regimes
click here
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 3
Individual-based criteria
Company-based criterion
When
Your journey continues here!
What
Will you become a tax resident in Portugal?
Tax records
Yes
Employment in Portugal
No
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 3
Individual-based criteria
Company-based criterion
When
Your journey continues here!
What
Will you become a tax resident in Portugal?
Tax records
Yes
Let's go!
Employment in Portugal
No
Special regimes
Residency
Move to Criterion 4
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 3
Individual-based criteria
Company-based criterion
When
Your journey continues here!
What
Will you become a tax resident in Portugal?
Tax records
Noooo!
Yes
Employment in Portugal
No
Your NHR 2.0 journey ends here...
Special regimes
Residency
It seems that you may not be able to benefit from the NHR 2.0 regime.Please contact your advisor to confirm if there is any available route.
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
How
Level 1
Level 2
Individual-based criteria
Company-based criterion
When
Your journey continues here!
Tax records
Employment in Portugal
click here
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 4
Individual-based criteria
Company-based criterion
When
What
Are you (or will you become) an employee of a Portuguese entity elegible to the NHR 2.0 regime?
Your journey continues here!
Tax records
Yes
Employment in Portugal
No
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 4
Individual-based criteria
Company-based criterion
When
What
Are you (or will you become) an employee of a Portuguese entity elegible to the NHR 2.0 regime?
Your journey continues here!
Tax records
Yes
Let's go!
Employment in Portugal
No
Special regimes
Residency
Move to finish
© 2025. Leon & Almeida, Lda.
Who
To be NHR 2.0 or not to be...
Why
What
How
Level 1
Level 2
What
+ info
Criterion 4
Individual-based criteria
Company-based criterion
When
What
Are you (or will you become) an employee of a Portuguese entity elegible to the NHR 2.0 regime?
Your journey continues here!
Tax records
Noooo!
Yes
Employment in Portugal
No
Your NHR 2.0 journey ends here...
Special regimes
Residency
It seems that you may not be able to benefit from the NHR 2.0 regime.Please contact your advisor to confirm if there is any available route.
© 2025. Leon & Almeida, Lda.
Congratulations! You unlocked your access to the NHR 2.0 regime!
Who
To be NHR 2.0 or not to be...
Why
You can use the Menu bar or the bookmarks to explore in detail the NHR 2.0 regime
How
Level 1
Level 2
Individual-based criteria
Company-based criterion
When
Tax records
Employment in Portugal
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Congratulations! You unlocked your access to the NHR 2.0 regime!
Who
To be NHR 2.0 or not to be...
Criterion 4: Employment in Portugal
Why
What
+ info
You can use the Menu bar or the bookmarks to explore in detail the NHR 2.0 regime
How
Level 1
Level 2
Be (or become) an employee of a Portuguese entity elegible for the NHR 2.0 regime
What
Individual-based criteria
Company-based criterion
When
What
Tax records
Employment in Portugal
Special regimes
Residency
© 2025. Leon & Almeida, Lda.
Who
Cummulative requirements
Why
Individual-based criteria
Company-based criterion
How
Tax records
Special regimes
Employment in Portugal
Residency
When
+ info
+ info
Be (or become) an employee of a Portuguese entity elegible to the NHR 2.0 regime
You cannot have benefited from any special tax regime in Portugal in the past
Not qualifying as tax resident in Portugal in the five years prior to the relocation
Becoming tax resident in Portugal
+ info on elegible entities here
+ info
© 2025. Leon & Almeida, Lda.
Who
Entities elegible for the NHR 2.0
Why
Ta
xes
How
When
Tax incentives to investment (RFAI)
Start Up's
Teaching and scientific research companies
R&D elegible for SIFIDE
Exporting activities
Relevant economic activities
Residents in the Azores or Madeira Islands
Contractual benefits to productive investments
© 2025. Leon & Almeida, Lda.
Who
Entities elegible for the NHR 2.0
Why
Ta
xes
How
When
Tax incentives to investment (RFAI)
Start Up's
Teaching and scientific research companies
R&D elegible for SIFIDE
Exporting activities
Relevant economic activities
Residents in the Azores or Madeira Islands
Contractual benefits to productive investments
© 2025. Leon & Almeida, Lda.
Who
Chapter 2
Why
Why should I apply for the NHR 2.0 regime?
How
here
Check the benefits of the tax regime
When
The regime has several tax benefits focusing on:
Portuguese employment/self-employment income non-Portuguese income
Valid for
10 years
Contact us
© 2025. Leon & Almeida, Lda.
Hello again! Flip the cards to check how your income will be taxed
Use the Menu bar or the bookmarks to explore the regime
Who
Check below the tax regime:
Why
How
20%
When
0%
income from eligible activities/entities
All foreign income
28%
Foreign source income
up to
Portuguese source income
or
53%
up to
How is my non-Portuguese income taxed?
How is my Portuguese income taxed?
53%
Pensions
all other income
click here
click here
© 2025. Leon & Almeida, Lda.
Hello again! Flip the cards to confirm how your income will be taxed under the NHR 2.0
Who
Check below the tax regime:
Why
List of tax havens
How
0%
20%
When
All foreign income
income from eligible NHR 2.0 activities
up to
up to
53%
53%
Foreign source income
Portuguese source income
How is my non-Portuguese income taxed?
How is my Portuguese income taxed?
Pensions
all other income
click here
click here
© 2025. Leon & Almeida, Lda.
Who
Chapter 3
Why
How can I obtain the NHR 2.0 regime?
How
here
See the steps to become NHR 2.0
When
The NHR 2.0 regime is not automatically granted You need to follow several steps and apply for the regime The tax authorities and other entities will validate the elegibility upfront
Contact us
© 2025. Leon & Almeida, Lda.
January
Who
28
29
30
10
15
12
11
13
Chapter 4
14
15
16
Why
17
19
18
20
21
22
23
24
26
25
27
28
29
30
31
When should I apply for the NHR 2.0 regime?
How
When
Can ILYA help me?
The application must be submitted until of the year after taking up tax residency in Portugal
January 15th
Sure!
You can count on our collaboration in all stages.
Contact us
© 2025. Leon & Almeida, Lda.
Mariana carp
Pedro Coutinho
Meet the Team
Aline Almeida
Luís Leon
Luís Nascimento
Sara Simões
Book a meeting
with us!
© 2025. Leon & Almeida, Lda.
www.ilya.pt
Disclaimer: The information provided in this presentation is a simplification for generic use only and does not constitute tax advice. We recommend seeking professional for advice tailored to your individual circumstances. While every effort has been made to ensure the accuracy of the content, Leon & Almeida, Lda. assumes no liability for any errors or omissions, or for any actions taken based on the information provided herein.
Follow us and subscribe:
© 2025. Leon & Almeida, Lda.
Ta
xes
Tax incentives to investment (RFAI)
Under construction
We are working to update this pocket guide with further information
Lorem ipsum dolor
Consectetur adipiscing elit
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt.
Lorem ipsum dolor sit
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
Teaching and scientific research companies
Under construction
We are working to update this pocket guide with further information
Contractual benefits to productive investments
Under construction
We are working to update this pocket guide with further information
Cummulative requirements
Employer
Start UPs
Certified as a start-up
see here
Individual
Employment status:
MARIANA CARP
Partner
+351 931 419 753
mariana.carp@ilya.pt
pedro coutinho
Partner
+351 918 373 210
pedro.coutinho@ilya.pt
A great title
Interactivity and animation can be your best allies when creating tables, infographics, or graphics that help provide context to information and simplify data for your audience. We are visual beings and find it easier to 'read' images than to readwritten text.
Luís Leon
Co-Founder
+351 962 103 491
luis.leon@ilya.pt
Residents in the Azores or Madeira Islands
Under construction
Regulation pending approval
Cummulative requirements
Employer
Export at least 50% of its turnover
Main activity - one of the following:
Exporting activities
Individual
Education
Job description - one of the following:
R&D elegible for SIFIDE
Under construction
We are working to update this pocket guide with further information
Share your ideawith an image
Need more reasons to create dynamic content? Well: 90% of the information we assimilate comes through sight, and we retain 42% more information when the content moves.
Cummulative requirements
Employer
Start UPs
Certified as a start-up
see here
Individual
Employment status:
Criterion 1: Special regimes
+ info
You cannot have benefited from any special tax regime in Portugal
Teaching and scientific research companies
Under construction
We are working to update this pocket guide with further information
Cummulative requirements
Employer
Individual
Education
Main activity - one of the following:
Job description - one of the following:
Relevant economic activities
35%
Investment income and capital gains from
tax havens
Start your employment in Portugal
Steps to become NHR 2.0
Obtain a Portuguese taxpayer number (NIF)
Register as tax resident
Apply for the regime
Find your dream house in Portugal
Aline Almeida
Co-Founder
+351 962 103 440
aline.almeida@ilya.pt
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
35%
Investment income and capital gains from
tax havens
Write anamazing headline
With Genially templates, you can include visual resources to leave your audience speechless. You can also highlight a specific phrase or data that will be engraved in the memory of your audience, and even embed external content that surprises: videos, photos, audios... Whatever you want!
Ta
xes
Tax incentives to investment (RFAI)
Under construction
We are working to update this pocket guide with further information
Contractual benefits to productive investments
Under construction
We are working to update this pocket guide with further information
Luís Nascimento
Partner
+351 962 104 276
luis.nascimento@ilya.pt
Start your employment in Portugal
Steps to become NHR 2.0
Obtain a Portuguese taxpayer number (NIF)
Register as tax resident
Apply for the regime
Find your dream house in Portugal
sara simões
Partner
+351 931 426 024
sara.simoes@ilya.pt
Criterion 2: Tax records
+ info
Not having qualified as tax resident in Portugal in the five years prior to the relocation
Cummulative requirements
Employer
Individual
Education
Main activity - one of the following:
Job description - one of the following:
Relevant economic activities
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
Criterion 3: Residency
+ info
Become tax resident in Portugal
Here you can put a highlighted title
If you want to provide additional information or develop the content in more detail, you can do so through your oral presentation. We recommend that you practice your voice and rehearse: the best improvisation is always the most worked!
R&D elegible for SIFIDE
Under construction
We are working to update this pocket guide with further information
Residents in the Azores or Madeira Islands
Under construction
Regulation pending approval
In Genially you will find more than 1,000 templates ready to pour your content and 100% customizable, which will help you tell your stories?
Did you know...
Lorem ipsum dolor
Consectetur adipiscing elit
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt.
Lorem ipsum dolor sit
Cummulative requirements
Employer
Start UPs
Certified as a start-up
see here
Individual
Employment status:
Cummulative requirements
Employer
Export at least 50% of its turnover
Main activity - one of the following:
Exporting activities
Individual
Education
Job description - one of the following: