Non Habitual Residency (NHR)

It was introduced in 2009 to attract individuals and their families to Portugal. It enables the individual becoming a tax resident in Portugal to avail of very favourable tax advantages over a maximum 10 year period. The Non Habitual Residency has two tax benefits, either you may be:

Tax exempt

Any individual that receives a qualifying non-resident income (such as a pension, dividend, royalty and interest income) can apply for a tax free NHR status.

Flat tax rate of 20%

Professional individuals from high value-added activities, of which a list is enclosed to the applicable regulation, are eligible to apply for a flat tax rate of 20%, when practicing this activity in Portugal.

Requirements

THE NON HABITUAL RESIDENCY (NHR) IS A PORTUGUESE TAX STATUS

Non habitual residency

Are you moving to portugal? Check your tax advantage here.

Do you have Portuguese nationality?

Have you been a tax resident in Portugal in the previous 5 years?

Have you lived in Portugal for at least 183 days per tax year?

Do you have an income through pension, dividend, royalties and/or interests?

Are you a professional individual to perform a high value-added activity whilst in Portugal?

Unfortunely, you are not NHR eligible for the Status