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: