NHR Portugal - Non-Habitual Resident Program in Portugal

Introduction

Learn about our NHR program

The Portuguese Non-Habitual Resident program boosts Portugal to become the best retirement haven in Europe. It is also quickly becoming a hotspot for the French, British, German, and Scandinavian professionals looking to benefit from the reduced taxes and tax-free pensions that the program offers.

NHR regime focuses on two sets of people: Retirees that are receiving pensions from overseas and Professionals that are either employed or self-employed, that are willing to receive their income completely tax-free for 10 consecutive years and help the Portuguese economy.

With that in mind, some of the most important advantages of being a non-habitual tax resident in Portugal are:

Benefit from a personal income tax treatment over a 10-year period

Enjoy a tax exemption on almost all foreign source income

20% flat rate for certain Portuguese source incomes (as opposed to normal Portuguese income tax rates of up to 48%)

Become part of a white-listed tax environment within the EU

A tax exemption for gifts of inheritance to direct family members

No wealth tax

Free remittance of funds to Portugal

Also, professions of high cultural and economic worth are given generous tax exemptions under the NHR tax regime, as they are considered to be of added value to Portugal.

The following professions are considered of high added value: Architects, Musicians, Tax consultants, Clinical surgeons, Dentists, Doctors, Computer consultants, Designers, Directors, Engineers, Ship’s doctors, Medical physiatrists, Psychologists, Computer programmers, Investors, Higher management, Geologists, Archaeologists, and Software consultants.

Advantages of the NHR status in Portugal

Most valuable insights to know

No tax of private pensions

If you are in receipt of pension income from a foreign source, it will be exempt from Portuguese income tax regime, if the pensions are subject to tax under an existing double tax treaty or if the pension income is not considered as obtained in Portugal.

10 years with 20% tax on IRS

If you’re an active Manager, Architect, Engineer, Medical Doctor, Dentist or have another high-value profession, and choose to live and work in Portugal, you’ll receive a fixed 20% taxation on tax regime for the period of 10 consecutive years.

Absence of Double taxation

Since most double tax treaties give exclusive taxation rights to the country of residence in effect your pension, dependant or independent income could theoretically end up being tax-exempt in Portugal.

Living in Portugal

You get to live in one of the most peaceful countries in the world and the Best European Destination since 2015.
A country where the sun shines for three quarters of the year, with great beaches, mountains and golden plains. As well as vibrant cities and plenty of history to revisit.

No tax of private pensions

10 years with 20% tax on IRS

Absence of Double taxation

Living in Portugal

You get to live in one of the most peaceful countries in the world and the Best European Destination since 2015. <br>A country where the sun shines for three quarters of the year, with great beaches, mountains and golden plains. As well as vibrant cities and plenty of history to revisit.

Advantages of the Non-Habitual Resident Programme, with David Poston - Co-founder & CEO

How to qualify for NHR

Most valuable insights to know

1. Residency

If you are a national of a European Union country, Iceland, Liechtenstein, Norway or Switzerland and you remain in Portugal for a period of more than 3 months, you must request a Registration Certificate (Certificado de Registo) from the City Council of your area of residence. This document formalizes your right to reside in Portugal.
After you have held a registration certificate for five consecutive years, you may request a Permanent Residence Certificate (Certificado de Residência Permanente) from the Foreigners and Borders Service (Serviço de Estrageiros e Fronteiras).

2. Register in Local Tax Office

Register at the local tax office as a tax resident in Portugal. To do so you must have remained in Portugal for more than 183 consecutive, or non-consecutive days, or possess a home in such conditions that can lead to the assumption that is intended to be kept and occupied as your habitual residence.

3. Request Enrolment as Non-Habitual Resident

As soon as you’re registered at the tax office as a tax resident, you’ll receive your Portuguese taxpayer card. After the card is emitted, you’ll be able to apply to the Non-Habitual Resident program.

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To learn more about the Portuguese Non-Habitual Resident Program and our After Sales services, please fill the form below.

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All you need to know about the Non-habitual Resident Program in Portugal