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NHR (Non-Habitual Resident)

Tax regime created to improve Portuguese international competitiveness.

NHR benefits

  • Non-habitual residents can benefit from a more advantageous tax regime during the first 10 years of residence.
  • It is an extremely competitive regime when compared internationally with other favorable tax regimes.

Who can apply?

This special tax regime is addressed to those who reside abroad and intend to live in Portugal, or even Portuguese who have emigrated and intend to return to Portuguese lands.

It is not only beneficial for individuals with high assets, but also for pensioners and highly qualified workers.

If you are planning to retire or you expect to receive interest or dividends, you may benefit from a low tax burden by moving to Portugal.

Main requirements

  • Have the right to reside in Portugal either by being an EU/EEA/Swiss citizen, or through the Golden Visa Program
  • Not have been a Portuguese tax resident in the five years prior to taking up residence in Portugal
  • To maintain a residency status in Portugal you must have a place on the 31st of December of that year, with the intention to keep and occupy it as your habitual home.

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