NHR (Non-Habitual Resident)
taxA Portuguese tax regime that offered favourable tax treatment to new residents for 10 years, including exemptions or flat rates on foreign-sourced income. The original NHR programme was replaced by IFICI in 2024, but the acronym remains widely used in expat planning. Similar preferential regimes exist in other countries under different names (Italy flat-tax, Spain Beckham Law, Greece non-dom).