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NHR or Special Tax Regime in Portugal

NHR
The Portuguese Non-Habitual Resident tax regime regime grants a new resident of Portugal a 10-year tax exemption on most non-Portugal-sourced types of income, whether or not they are effectively taxed at source, and whether or not, under a double taxation agreement (DTA), tax at source is reduced or even eliminated.

The NHR status eligibility depends exclusively on the non-tax residency in Portugal during the previous 5 years prior to becoming tax resident in Portugal and is valid for 10 years, without any investment or additional requirements. Becoming tax resident in Portugal does not mean necessarily that the person has to be in the country for at least 183 days per year, provided the latter  has  a permanent habitation in conditions to be considered a place of abode as condition to be deemed as tax resident in Portugal and eligible to the NHR tax regime. There is also no requirement related to any professional activity in Portugal, so the person does not have to work in Portugal to be eligible to the regime. In addition to this special regime, there is no Wealth Tax or Inheritance Tax in Portugal.
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