The Portuguese government announced in their state budget for 2024, that anyone who has applied to secure NHR tax status in Portugal by December 31st, 2023, must be able to prove they have taken serious steps of intent to reside in Portugal. As a non-EU citizen, if you don’t have your Portuguese residence visa yet, but can provide evidence that you have an appointment with the immigration office or a visa residency card, this will demonstrate your proof of intent in time for the December 31, 2023 deadline to new entrants to NHR tax status. And you will then be able to still qualify for NHR tax status in time for the 31st of March 2024 tax period.