Non-Habitual Residency
The status of Non-Habitual Resident (NHR) has been designed to encourage entrepreneurs, investors, high net worth individuals and specialised professionals to set up business in Portugal. This advantageous tax regime grants a 20% tax rate or a total exemption on the taxation of the income of expatriates choosing to live in Portugal, for a period of 10 years.
Benefits
20% tax rate on Portuguese-sourced income
Zero tax on most foreign-sourced income, including salaries, real estate income, capital gains, interest etc.
Applicable for up to 10 years
Requirements
Spending more than 183 days within a calendar year, or having a permanent residence in Portugal on December 31st within that particular year.
Not have been resident in Portugal in the previous 5-year period
Professions concerned
Directors, managers & investors
Engineers & architects
Actors, musicians & fine artists
Doctors, dentists & psychiatrists
Auditors
Teachers