{"id":10351,"date":"2024-04-15T12:32:45","date_gmt":"2024-04-15T12:32:45","guid":{"rendered":"https:\/\/seegman.com\/startups-and-the-new-non-habitual-resident-regime-nhr-2024\/"},"modified":"2025-02-11T23:02:43","modified_gmt":"2025-02-11T23:02:43","slug":"startups-and-the-new-non-habitual-resident-regime-nhr-2024","status":"publish","type":"post","link":"https:\/\/seegman.com\/en\/startups-and-the-new-non-habitual-resident-regime-nhr-2024\/","title":{"rendered":"Startups and the new non-habitual resident regime (NHR 2024)"},"content":{"rendered":"\t\t
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Startups and the new non-habitual resident regime (NHR 2024)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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With the start of the new year of 2024, a new regime for non-habitual residents in Portugal also came into force, where innovation finds tax advantages. Embracing the vibrant start-up ecosystem, Portugal offers a series of tax benefits in terms of personal income tax to employees and board members of certified start-ups.<\/em><\/h5>\n

Qualification Criteria<\/strong>
\nPortugal has established clear criteria for startups seeking certification. To qualify, a company (i) must have been active for less than 10 years, (ii) have fewer than 250 employees, (iii) have an annual turnover of no more than 50 million euros, (iv) cannot be the result of the transformation or spin-off of a large company and (v) cannot have a majority shareholding in a large company.<\/p>\n

These criteria, among others, set the scene for startups seeking to qualify for the benefits of the NHR 2024.<\/p>\n

NHR 2024 for employees and board members of startups<\/strong><\/p>\n

Tax residents in Portugal from 2024 onwards enjoy a flat rate of 20% on personal income earned in Portugal and exemption from tax on foreign income from various categories.<\/p>\n

Other benefits<\/strong><\/p>\n

    \n
  1. Corporate Tax Rates<\/em>: Newly established companies in Portugal enjoy favorable tax rates. The Portuguese mainland applies a rate of 12.5% (on the first 50,000 euros of taxable profit) or 8.75% in Madeira, with excess amounts taxed at 21% in the Portuguese mainland or 14.7% in Madeira.
    \n2. Madeira’s Unique Advantages: Startups based in Madeira benefit from a special corporate tax rate of 5%, making the archipelago an attractive destination for those looking for favorable tax environments.
    \n3. Tax Regime for Stock Options and Crypto Assets: Portugal offers a competitive tax regime for stock options and crypto assets, providing startups with a flexible and favorable tax framework.
    \n4. Accelerated Residence Permit Procedure: Employees from third countries and members of the management bodies of startups can take advantage of an accelerated residence permit procedure, speeding up their transition and integration into the Portuguese business scene.<\/li>\n<\/ol>\n

    In short, the NHR 2024 is more than a tax incentive; it’s a catalyst for growth, innovation and international collaboration. By fostering a welcoming environment for startups, Portugal stands out as a beacon for those seeking not only tax advantages, but also a vibrant ecosystem to boost their entrepreneurial journey.<\/p>\n

    We are here to help! Feel free to contact us at firstcontact@seegman.com<\/a> to discuss your specific needs, clarify doubts or obtain legal advice tailored to your situation.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    More Technical Articles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    With the start of the new year of 2024, a new regime for non-habitual residents in Portugal also came into force, where innovation finds tax advantages. Embracing the vibrant start-up ecosystem, Portugal offers a series of tax benefits in terms of personal income tax to employees and board members of certified start-ups. Qualification Criteria Portugal […]<\/p>\n","protected":false},"author":1,"featured_media":8681,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[99,79,101,103,102],"tags":[87],"class_list":["post-10351","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-article","category-business-law","category-global-mobility-services","category-tax","tag-article"],"yoast_head":"\nStartups and the new non-habitual resident regime (NHR 2024)<\/title>\n<meta name=\"description\" content=\"With the start of the new year of 2024, a new regime for non-habitual residents in Portugal also came into force, where innovation finds tax advantages. 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