On December 23, 2024, Ministerial Order No. 352/2024/1 was gazetted, outlining the rules and procedures applicable to the new Tax Incentive for Scientific Research and Innovation, which replaces the former Non-Habitual Tax Resident regime, as foreseen in Article 58-A of the Tax Benefits Statute (EBF).
Additional forms and guidelines are expected to be released by the Portuguese Tax Authorities in the upcoming weeks, allowing further clarity and full enforcement of the regime.
