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Tax regimeJuly 27, 2026

Portugal D9: Local tax treatment changed

Local tax treatment on the Portugal D9 programme moved from Tax residents (183+ days/year) are taxed on worldwide income under Portugal's progressive IRS, up to 48%. The old NHR regime closed to new applicants on 1 January 2024; its successor IFICI (sometimes called NHR 2.0) targets specific qualified and scientific roles and is generally not available to ordinary remote workers. Freelancers may still use the simplified regime, which can lower the effective rate. to Tax residents (183+ days/year) are taxed on global income under Portugal's progressive system up to 48%. The NHR regime ended for most new applicants as of January 1, 2024. Freelancers may qualify for simplified regimes with reduced effective rates..

What changed

Local tax treatment on the Portugal D9 programme moved from Tax residents (183+ days/year) are taxed on worldwide income under Portugal's progressive IRS, up to 48%. The old NHR regime closed to new applicants on 1 January 2024; its successor IFICI (sometimes called NHR 2.0) targets specific qualified and scientific roles and is generally not available to ordinary remote workers. Freelancers may still use the simplified regime, which can lower the effective rate. to Tax residents (183+ days/year) are taxed on global income under Portugal's progressive system up to 48%. The NHR regime ended for most new applicants as of January 1, 2024. Freelancers may qualify for simplified regimes with reduced effective rates..

When

Detected 2026-07-27 by the verification pipeline.

Who's affected

Applies to: US / UK / ZA / CA / AU.

Action

Existing applications submitted before 2026-07-27 are likely processed under previous rules. New applications submitted from 2026-07-27 onwards should plan for the updated requirement.

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Portugal D9: Local tax treatment changed | Expatlas