Portugal's old NHR program — the one most people still associate with "move here, pay 0%" — closed to new applicants on December 31, 2024. Its replacement, IFICI, only covers specific tech, research and innovation roles — retirees, passive investors and most remote workers no longer qualify.
Turkey: broad — any individual not tax-resident in Turkey for the previous 3 years, across almost any profession.
UAE: broad — 183 days/year in the country, or 90+ days with UAE nationality, GCC nationality, a valid residence permit, or your main personal/financial interests there.
Portugal: narrow — only specific qualifying activities (tech, scientific research, certain strategic sectors) under IFICI.
Choose Turkey if: you want a broad, straightforward 0% window on foreign income without needing a specific qualifying job, and a lower cost of living matters to you.
Choose UAE if: you want permanent 0% tax with no 20-year limit, and cost of living isn't your main constraint.
Choose Portugal if: you specifically work in tech, research or a qualifying strategic sector — otherwise, the old case for Portugal largely no longer applies.