{"id":2717,"date":"2025-08-12T08:28:37","date_gmt":"2025-08-12T07:28:37","guid":{"rendered":"https:\/\/beyondlegal.pt\/?p=2717"},"modified":"2025-08-12T08:25:16","modified_gmt":"2025-08-12T07:25:16","slug":"rnh-2-0-atraves-de-start-up","status":"publish","type":"post","link":"https:\/\/beyondlegal.pt\/en\/rnh-2-0-atraves-de-start-up\/","title":{"rendered":"RNH 2.0 \u2013 Through Start-up"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_1 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/beyondlegal.pt\/en\/rnh-2-0-atraves-de-start-up\/#Requisitos\" >Requirements:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/beyondlegal.pt\/en\/rnh-2-0-atraves-de-start-up\/#IRS_para_Rendimentos_de_Fonte_Portuguesa\" >Personal Income Tax Regime Applicable to Portuguese Source Income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/beyondlegal.pt\/en\/rnh-2-0-atraves-de-start-up\/#IRS_para_rendimentos_de_Fonte_Estrangeira\" >Personal Income Tax Regime Applicable to Foreign Source Income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/beyondlegal.pt\/en\/rnh-2-0-atraves-de-start-up\/#Incentivos_Fiscais_no_ambito_do_RNH_20_para_Rendimentos_de_Fonte_Estrangeira_em_Portugal\" >Enhanced Tax Incentives Under NHR 2.0 for Foreign Source Income in Portugal:<\/a><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: left;\">The 2024 State Budget introduced a new tax benefit aimed at attracting highly qualified professionals and promoting scientific and industrial research in Portugal. This led to the creation of the \u2018scientific research and innovation incentive scheme\u2019, known as NHR 2.0.<\/p>\n<p style=\"text-align: left;\">Surprisingly, this scheme may be more appealing in tax terms than the traditional NHR for individuals considering moving to Portugal, except for income from pensions, which are now excluded.<\/p>\n<p style=\"text-align: left;\">NHR 2.0 is available, in particular, to members of statutory bodies and employees of start-ups, creating an attractive environment for new start-ups and investors in Portugal.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Requisitos\"><\/span>Requirements:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Regarding eligibility for this programme for start-ups, the tax incentive (NHR 2.0) applies to individuals who:<\/p>\n<ul>\n<li>Establish residence in Portuguese territory from 1 January 2024;<\/li>\n<li>Have not been tax residents in Portugal during any of the previous 5 years;<\/li>\n<li>Have not previously used the NHR (Non-Habitual Tax Residents) regime;<\/li>\n<li>Have not previously used the tax regime for former residents; and:<\/li>\n<li>Are part of a Qualified Start-up in Portugal: as employees and members of statutory bodies of entities certified as Start-ups; or<\/li>\n<li>Create their own start-up in Portugal and qualify for NHR 2.0: as employees and members of statutory bodies of entities certified as start-ups.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"IRS_para_Rendimentos_de_Fonte_Portuguesa\"><\/span>Personal Income Tax Regime Applicable to Portuguese Source Income<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Type of Income<\/p>\n<ul>\n<li>Start-up Employment: NHR 2.0 20% | General Regime 0 - 48%<\/li>\n<li>Qualified Self-Employment: NHR 2.0 20% | General Regime 0 - 48%<\/li>\n<li>Capital Income (Dividends, Interest and Royalties): NHR 2.0 28% | General Regime 28%<\/li>\n<li>Capital Gains: RNH 2.0 \u2013 48% or 28% | General Regime 0 \u2013 48% or 28%<\/li>\n<li>Rental Income: NHR 2.0 25% | General Regime 25%<\/li>\n<li>Pensions: NHR 2.0 0 - 48% | General Regime 0 - 48%<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"IRS_para_rendimentos_de_Fonte_Estrangeira\"><\/span>Personal Income Tax Regime Applicable to Foreign Source Income<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Type of Income<\/p>\n<ul>\n<li>Employment: NHR 2.0 0% exemption | General Regime 0 - 48%<\/li>\n<li>Self-employment: NHR 2.0 0% exemption | General Regime 0 - 48%<\/li>\n<li>Capital income (dividends, interest and royalties): NHR 2.0 0% exemption | General Regime 0 - 28%<\/li>\n<li>Capital gains: NHR 2.0 0% exemption | General Regime 0 - 48% \/ 28%<\/li>\n<li>Rental Income: NHR 2.0 0% exemption | General Regime 25%<\/li>\n<li>Pensions: NHR 2.0 and General Regime 0 - 48%<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Incentivos_Fiscais_no_ambito_do_RNH_20_para_Rendimentos_de_Fonte_Estrangeira_em_Portugal\"><\/span>Enhanced Tax Incentives Under NHR 2.0 for Foreign Source Income in Portugal:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the context of income from foreign sources, earnings from dependent and independent labor, capital, property, and capital gains are exempt from taxation (0% tax) in Portugal, irrespective of whether they are taxed in the source country or not. However, this income must still be considered when determining the applicable tax rate for other incomes.<\/p>\n<p>The recent changes to the applicable laws regarding exemption methods significantly enhance the attractiveness of this incentive compared to the previous NHR regime. This is particularly evident in the expanded application of exemptions to movable capital gains and income from employment and self-employed work sourced abroad, as effective taxation in the source jurisdiction is no longer required.<\/p>\n<p>The previous restrictions of the NHR based on effective taxation or the competence to tax in the source state have been removed.<\/p>\n<p>Similarly to the previous NHR regime, the heightened tax rate of 35% applies to income from non-resident entities lacking a permanent establishment in Portuguese territory, which are domiciled in a jurisdiction with a notably favorable tax regime (tax havens).<\/p>\n<p><strong>In partnership with:<\/strong><br \/>\nBeyond Legal | Tax Department OTS-LCCV Law Firm<br \/>\nDr. Daniela Lopes Costa \u2013 Of Counsel Lawyer<br \/>\nDr. Carlos Afonso \u2013 Of Counsel Lawyer<\/p>","protected":false},"excerpt":{"rendered":"<p>O Or\u00e7amento de Estado para 2024 introduziu um novo benef\u00edcio fiscal com o objetivo de atrair profissionais altamente qualificados e fomentar a investiga\u00e7\u00e3o cient\u00edfica e industrial em Portugal. Isto levou \u00e0 cria\u00e7\u00e3o do &#8220;regime de incentivos \u00e0 investiga\u00e7\u00e3o cient\u00edfica e \u00e0 inova\u00e7\u00e3o&#8221;, conhecido como RNH 2.0. Surpreendentemente, este regime pode ser mais apelativo em termos [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2717","post","type-post","status-publish","format-standard","hentry","category-sem-categoria"],"acf":[],"_links":{"self":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/comments?post=2717"}],"version-history":[{"count":0,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/posts\/2717\/revisions"}],"wp:attachment":[{"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/media?parent=2717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/categories?post=2717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beyondlegal.pt\/en\/wp-json\/wp\/v2\/tags?post=2717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}