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Articles | 2025-04-24

TELLES Lawyers Author Chapter on “N.H.R. 2.0 in Portugal – A Better Regime for Skilled Workers and Their Employers”

João Luís Araújo and Sara Brito Cardoso, Partner and Associate, respectively, in the Tax practice at TELLES, are the authors of the chapter entitled “N.H.R. 2.0 in Portugal – A Better Regime for Skilled Workers and Their Employers”, published in the March edition of Volume 12 of Insights, a publication by Ruchelman P.L.L.C.

In this contribution, the TELLES lawyers, both experts in Tax Law, provide a detailed analysis of the new Portuguese tax framework officially designated “Tax Incentive for Scientific Research and Innovation”, which entered into force on 1 January 2024 and is commonly referred to as N.H.R. 2.0.

“The goal [of the N.H.R. 2.0 regime] is to attract individuals working for a wide range of entities such as manufacturers, tech companies, management companies, family offices, private or corporate holding structures, and many others. N.H.R. 2.0 is a clear sign that Portugal is very much open for business and keen to attract talent, companies, and investment. With proper thought and planning, the new N.H.R. 2.0 can be even more advantageous than the previous tax regime,” they state.

The full chapter is available in the attachment below.

N.H.R. 2.0 in Portugal – A Better Regime for Skilled Workers and Their Employers

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