Portugal’s 2024 State Budget abolished the long-standing Non-Habitual Resident (NHR) regime as of 1 January 2024. To mitigate the impact on individuals already preparing their move to Portugal, the Government introduced a transitional framework under Article 236 of Law 82/2023. This transitional regime allows certain applicants to still access the previous NHR rules if they meet strict conditions, including initiating specific immigration procedures before the end of 2023.
A recent binding ruling issued by the Portuguese Tax Authority (Autoridade Tributária e Aduaneira), Process 25942 of 17 November 2025, provides important clarification on how these transitional rules apply in practice. The case offers valuable guidance for non-EU nationals, families relocating under EU spouse reunification, and individuals who faced delays caused by SEF and AIMA during the 2023 transition period.
This article summarises the ruling and outlines its implications for anyone seeking clarity on the transitional NHR eligibility requirements.
What the applicant argued
The applicant, a non-EU national married to an EU citizen, intended to become tax resident in Portugal in 2023 and apply for the NHR regime. Due to the abolition of NHR from 1 January 2024, she sought to rely on the transitional regime, which requires proof that specific immigration steps were initiated before 31 December 2023.
Her main arguments included:
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She attempted to request an appointment with SEF in October 2023 via email, seeking to start the residence permit application process.
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SEF responded that appointments could only be booked by telephone.
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Due to SEF’s internal constraints, the applicant argued she was unable to secure an appointment in 2023.
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She invoked Decree-Law 109/2023, which extended the validity of visas and residence documents until 30 June 2024, proposing that the same extension should apply to new residence applications affected by systemic delays.
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She requested confirmation that she could still apply for NHR in 2024 under the transitional regime.
Key legal question
The central issue was whether an email sent to SEF in October 2023 could be considered sufficient evidence of having initiated an immigration procedure during 2023 for the purposes of Article 236 of Law 82/2023.
The Tax Authority’s analysis
The AT confirmed several important points:
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The email sent in October 2023 qualifies as a valid “request for an appointment” for the purposes of Article 236.
Even though SEF required telephone booking, the email serves as documentary proof that the applicant attempted to initiate the residence procedure in 2023. -
The transitional regime requires two cumulative conditions:
a) initiation of an immigration or residence procedure in 2023;
b) becoming a Portuguese tax resident no later than 31 December 2024. -
While the first condition was accepted, the second was not met.
According to AT records, the applicant remained registered as a non-resident beyond 31 December 2024.
Final conclusion of the ruling
The Tax Authority recognised that the applicant made a valid attempt to start the residence permit process in 2023. However, because she did not effectively become a Portuguese tax resident by 31 December 2024, she does not qualify for the transitional NHR regime.
This confirms a strict and cumulative interpretation of Article 236:
Initiating the immigration procedure in 2023 is not enough. Tax residency must be established by the end of 2024 to secure access to the old NHR rules.
Practical implications for expatriates and relocation planning
This ruling provides several important takeaways:
• Documentary proof of attempted SEF/AIMA appointments in 2023 is acceptable, even if the request was made through an unofficial channel.
• The Tax Authority is willing to acknowledge systemic delays in immigration services.
• However, tax residency timelines remain non-negotiable. Failure to register as a resident by 31 December 2024 results in loss of eligibility.
• Individuals relying on the transitional NHR framework should ensure their tax residency status is updated promptly with the authorities.
How GoalSeek can support you
For individuals who began their relocation process during 2023 or who are unsure whether they meet the transitional NHR conditions, a detailed review is essential. At GoalSeek, we assist clients in evaluating their eligibility, clarifying their tax residency position, and managing the necessary steps with both the Portuguese Tax Authority and AIMA.
Our advisory services ensure that each case is assessed according to the most current legislation and official interpretations, including binding rulings such as Process 25942.
If you require a detailed analysis of your situation or support with establishing tax residency in Portugal, our team is available to assist.
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