Moving to Portugal brings not only great benefits such as year-long sun, beautiful beaches and delicious food but also an income tax exemption window for foreign residents deciding to live in Portugal.

 

Since 2009, the Non-Habitual Resident (NHR) program has attracted individuals and their families to Portugal by making it beneficial from a tax perspective to become tax resident in Portugal. 

THE SOLE REQUIREMENT TO BENEFIT FROM THIS PREFERENTIAL TREATMENT IS:

THE SOLE REQUIREMENT TO BENEFIT FROM THIS PREFERENTIAL TREATMENT IS:

THE SOLE REQUIREMENT TO BENEFIT FROM THIS PREFERENTIAL TREATMENT IS:

To become a Portuguese tax resident, not having been a tax resident in Portugal in the previous 5 years, this status is then granted for 10 years.

Grow wealth

in a white listed

jurisdiction

PORTUGUESE NHRs

HAVE THE ABILITY TO:

PORTUGUESE NHRs

HAVE THE ABILITY TO:

PORTUGUESE NHRs

HAVE THE ABILITY TO:

Earn income in a

tax friendly environment

Dispose of their assets

and benefit from

tax exemptions

Pass on their wealth

without inheritance

or gift taxes, namely

for children or spouse

Enjoy their retirement

without tax on

their pensions

Receive qualifying income

tax-free both in Portugal and

in the country of source of the income

Have access

to Portuguese

healthcare

THIS ATTRACTIVE PROGRAM ALSO COVERS PROFESSIONAL

INCOME FROM HIGH VALUE-ADDED ACTIVITES,

WHICH BENEFIT FROM A SPECIAL FLAT TAX RATE OF 20%.

WHO IS ELIGIBLE?

WHO IS ELIGIBLE?

WHO IS ELIGIBLE?

ANY INDIVIDUAL WHO BECOMES A PORTUGUESE TAX RESIDENT IN ACCORDANCE WITH THE PORTUGUESE LAW

ANY INDIVIDUAL WHO BECOMES A PORTUGUESE TAX

RESIDENT IN ACCORDANCE WITH THE PORTUGUESE LAW

Has his fiscal

residence in Portugal

THIS MEANS ANYBODY WHO:

Spends more than 183 days in Portugal during the tax

year, which runs from 1st January to 31st December

Has a dwelling in Portugal on December 31

of that year with the intention to hold it as his habitual residence

Has not been taxed in Portugal, as

a tax resident, in the previous 5 years

HOW TO APPLY?

HOW TO APPLY?

HOW TO APPLY?

WHEN YOU HAVE BECOME A PORTUGUESE TAX RESIDENT OR BEFORE MARCH 31 OF THE FOLLOWING TAX YEAR

WHEN YOU HAVE BECOME A PORTUGUESE TAX RESIDENT

OR BEFORE MARCH 31 OF THE FOLLOWING TAX YEAR

WHEN YOU HAVE BECOME A PORTUGUESE TAX RESIDENT

OR BEFORE MARCH 31 OF THE FOLLOWING TAX YEAR

WHEN YOU HAVE BECOME A PORTUGUESE TAX RESIDENT

OR BEFORE MARCH 31 OF THE FOLLOWING TAX YEAR

OTHER USEFUL

INFORMATION

OTHER USEFUL

INFORMATION

OTHER USEFUL

INFORMATION

Under the NHR regime, you are required to have your tax residency and residency in Portugal. As this regime is valid for each applicant for a period of 10 years, tax authorities use the term “non-habitual”, which can be confusing!

 

A rental is an option under the NHR regime. If you are renting a property you may be required from tax authorities to provide evidence of your address in Portugal, which can be done by providing a copy of your rental contract.

 

Once registered as an NHR in Portugal, you can request an international certificate of residence to the Portuguese tax authorities. This document has to be sent to the tax authorities of a source of income enabling you to be exempt of tax in that jurisdiction, unless a withholding tax applies.

YOU CAN BACKDATE YOUR REGISTRATION AS AN NHR TO THE

DATE ON WHICH YOU BECAME TAX RESIDENT IN PORTUGAL

THOSE WHO WISH TO BECOME PORTUGUESE RESIDENTS

THOSE WHO WISH TO BECOME PORTUGUESE RESIDENTS

The incentive, introduced in 2009 by the Portuguese government, gives the opportunity to those who wish to become residents in Portugal, to benefit from a tax exemption of foreign income for the duration of 10 years while keeping their wealth.

HOW WE

CAN HELP

HOW WE CAN HELP

HOW WE CAN HELP

HOW WE CAN HELP

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