Zottis, Rezende Advogados


What is the NHR?

Portugal has a special tax regime for foreigners who move to Portugal, under which they are not taxed on income earned in their home country and are taxed 20% on income earned in Portugal if certain criteria are met.

Who can apply to become NHR?

Are residents in Portuguese territory those who, in the year to which the income relates:

a) have stayed there for more than 183 consecutive or interpolated days in any 12-month period beginning or ending in the year in question;

b) after having stayed there for a shorter period, on any day of the period referred to in the previous paragraph, have a dwelling in conditions which indicate a current intention to maintain and occupy it as their habitual residence;

In the five years prior to applying, you must not have been a tax resident in Portugal.

What is the deadline for applying for NHR?

The application for registration as a Non-Habitual Resident must be submitted by 31 March of the year following the year in which the person becomes a resident in Portugal.

You can find more information about his tax benefits on:

Tax authorities


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