Portugal, Taxes & Expats: NHR 2.0

In this episode, Tytle's tax expert unpacks the updated Non-Habitual Resident (NHR) regime, also known as NHR 2.0, which brings significant changes to Portugal’s well-known tax program. Originally introduced to attract foreign professionals and retirees, the revamped version takes a more targeted approach to align with national priorities.

The discussion explores the evolution of NHR, its focus on attracting high-value professionals in fields like tech and research, and what the updated rules mean for eligibility and application. Key topics include tax benefits, the shift in government priorities, and practical steps to apply.

[halfinney]

Is the March 31st deadline only applicable for the current year's NHR applications? For example, if I become a tax resident in Portugal in October-November 2025 and apply for NHR, does that mean my NHR application will only be processed sometime in the second half of 2026?

[Manual_br]

Is the Analyst of Technology role applied to the IFICI?

[gowiththeflow]

Question: Will independent product developers (i.e. inventors of physical products for use in homes, medical facilities, etc.) qualify through the research and development category?

[StanislavKozlovski]

What are capital gains for things like US ETFs?