Non-habitual Resident Status in Portugal

Non habitual resident Portugal

The Non-Habitual Residents Tax Regime (NHR)

New residents can benefit from the Non-Habitual Residents Tax Regime (NHR).

Requirements

  • Not having been a Portuguese tax resident in the five years prior to the request. And,
  • Become a Portuguese tax resident. (i.e: remain for more than 183 days in Portugal during the relevant fiscal year; or to have residence in Portugal at 31 December of that year with the intention to hold it as his/her habitual residence.

Procedure

To be deemed as a non-habitual resident it is necessary to observe the following formalities:

  • Application for a Portuguese taxpayer number as non-resident (required documents: copy of passport, Power of Attorney, and proof of a foreign address);
  • Change of status to tax resident in Portugal;
  • Application for the NHR status.

The application for the NHR shall be submitted to the portuguese tax authority simultaneously with the change of status to resident in Portugal or until march 31 of the year following the change of status to resident in Portugal.

The application for the NHR status has to be submitted accompanied by the following documents:

  • Bona fide declaration stating that the individual has not been a tax resident in Portugal in any of the previous five years;
  • Income tax returns (from the country of tax residence) for the past five years; and
  • Proof of Portuguese address (by owning property in Portugal or by leasing it).

If the Portuguese tax authority has any doubt about the applicant’s tax residency, additional documents/information may be required (e.g. tax residency certificate) to prove that the personal and economical center of interests of the applicant was located abroad in the five years previous to the submission of the application.

Non habitual resident Portugal – Essential aspects of the NHR Regime

  •  The NHR status is granted for a period of 10 consecutive years, non-renewable.
  • Once granted, the holder of the NHR status acquires the right to be taxed according to the Non-Habitual Resident tax regime.
  • After the 10-year period, the taxpayer will be taxed under the general rules of the Personal Income Tax Code.

Related Services

7 Lawyers Offering Services in Portugal

Testimonials for Visas & Immigration Law
  • Adrien Zalberg
    Adrien Zalberg, Aveiro

    Super happy with my new lawyer

    Teresa is very helpful


    Aug 28, 2020
  • Beth Lawton
    Beth Lawton, Lisbon

    I have had an extremely successful experience collaborating with this professional. He has assisted our company with great diligence and we hope to keep on doing business in the near future.

    To me, everything was correct and helpful. We have gone through a pandemic and never lost contact or efficiency.


    Aug 25, 2020
  • Michael Knight
    Michael Knight, Lisbon

    Simone has been extremely responsive in answering all my communications through email and Whatsapp. She managed to provide all my family members with NIF numbers very quickly.


    Simone has a professional and friendly manner, so she is approachable and able to supply needed information.


    Her fees are very reasonable and I feel very comfortable engaging her legal services. I would recommend her to any friends or colleagues that needed legal services.


    Aug 12, 2020
  • Antonio Romani
    Antonio Romani, Aveiro

    From the first contact, she has been very professional, informative and provided an excellent service at a reasonable cost—fast and accurate work.


    I would have no hesitation in recommending her to anyone requiring legal services.


    Aug 07, 2020
  • Jeroen van de Waal
    Jeroen van de Waal, Portugal

    Prompt and pro-active. Pleasant person to deal with.


    Jul 23, 2020
  • Alex Anderson
    Alex Anderson, Coimbra

    Teresa is an actual profesional. She detected problems and possible dangers, saving me a lot of money and stress. I have a lawyer now that i know represents my interests. This means i have peace of mind and someone to go to for help.


    I really could not do this without Teresa. first place, first class lawyer. I will remain a client and in the future when I start a company I will rest easily knowing Teresa is protecting and advising me. Thank you again.


    Jul 22, 2020
  • Victoria
    Victoria, Lisbon

    Carlos was extremely helpful at all times. When everyone else (other lawyers) told me I had to wait in order to have my fiscal number in Portugal, Carlos go it for me in two days.


    He always went one step further and not only did the job, but also gave me very helpful tips and suggestions and reviewed my rental contract.


    Working with Carlos I felt safe, secure, and in the best hands.


    I'll definitely recommend him to my friends.


    Jun 19, 2020
  • Jose Breton
    Jose Breton, Lisbon

    Carlos has been very professional and helpful. Additionally, he also speaks Spanish which is our mother tongue.

    So far everything has been very professional and neat.


    Jun 09, 2020
  • Rodrigo Reynoso
    Rodrigo Reynoso, Lisbon

    Carlos was extremely professional and diligent. Understood my case and necessities at first and provided perfect support.


    I'm impressed about his responsiveness because he delivered everything fast and in perfect form. It was a pleasure working with him.


    May 25, 2020
  • Nicholas Gennaro Sciasci
    Nicholas Gennaro Sciasci, Lisbon

    Since the beginning, Simone has be extremely helpful in answering our questions and concerns. She is friendly and knowledgeable and gets the work done quickly and efficiently!


    We highly recommend her!


    May 18, 2020
  • Anil Miglani
    Anil Miglani, Lisbon

    Carlos is bilingual and was extremely helpful - he couldn't have done more!


    Apr 30, 2020
  • Mike Ananyin
    Mike Ananyin, Lisbon

    Simone was very helpful in providing all necessary information, tips and detailed advice.  She also helped to move on my questions to the action. She was very understanding professional, she adjusted her schedule to meet my timing demands, which was highly appreciated!


    Feb 04, 2020
  • Matthew Pires
    Matthew Pires, Lisbon

    Carlos was excellent and very thorough. He explained the process in a very detailed way which I appreciated. I will use his service and expertise again in the future.


    Thank you!


    Jan 24, 2020
  • Sarah Zeidi
    Sarah Zeidi, Lisbon

    Simone was really passionate about her job. She was always available to answer any concern or question.


    At the end, she was our best friend even. Definitely recommend her.


    Jan 22, 2020
  • Philip Heymann
    Philip Heymann, Germany

    Highly professional, straightforward and efficient. Everything was just fine.


    Jan 17, 2020
  • Radwan Khattab
    Radwan Khattab, Porto

    Professional and service is good.


    Nov 25, 2019
  • Francisco Larrauri
    francisco larrauri, Lisbon

    Simone was very helpful answered all our questions, very professional. We really would like her to help us to obtain the residence in Portugal

    service was excellent.


    Nov 19, 2019
  • Braulia Barbosa
    Braulia Barbosa, Lisbon

    Simone did an excellent job for me and my sister, she is very professional, reliable, with a lot of knowledge - every time I asked a question she had the answer for me.


    She was also very patient with me explaining how every situation works. I highly recommended her and will definitely use her services again. Many thanks to the lawyer Simone, you are a star!


     


    Mar 27, 2019