By Tiago de Oliveira Monteiro Decision No. 366/2026 of the Constitutional Court warrants close reading — not only for the outcome it reaches, but also for the scope of its reasoning. In very brief terms, the case brought before the Court concerned the former Non-Habitual Residents (NHR) regime, specifically the application of the special 20% personal income tax (IRS) rate to Category A and B income earned through high value-added activities of a scientific, artistic, or tech