Tax iconTax

Non-Habitual Residency Tax Regime (NHR)

ELIGIBILITY

  • Become a tax resident in Portugal
  • Not have been a tax resident in any of the previous 5 years
  • Eligibility is not based on nationality but purely on previous residency

MAIN FEATURES

  • Applies for a fixed period of 10 years counting from the date in which the person became a tax resident
  • Requires that the person is a tax resident in each of the 10 years
  • If in any or some of the years the person is not a tax resident in Portugal the regime will not apply for that year but may be resumed as soon as the person regains tax residency
  • Qualification as NHR does not automatically grants access to tax benefits (additional requirements are established for each type of income)

NHR BENEFITS

  • Exemption on foreign dividends, interest and capital gains as long as they may be subject to tax at source according to the applicable tax treaty
  • Exemption on foreign pensions if not sourced in Portugal (allows for double exemption if a tax treaty applies)
  • Exemption on foreign employment if income is effectively taxed at source
  • Exemption on foreign self-employment income if income is derived from a high added value* activity and is subject to tax at source according to the applicable tax treaty
  • Reduced flat 20% tax rate on domestic employment and self-employment income if derived from a high added value activity*
  • All income not falling into the above categories is taxed at standard resident tax rates

PROCEDURAL ISSUES

  • Registration as a tax resident
  • Submission of application to NHR until March 31st of the year following that in which the person becomes a tax resident
  • Submission of application for the recognition of the high added value activity

Visit official page of Portuguese Tax Administration and consult official NHR Brochure

Services & Fees
TAXATION & LEGAL INDIVIDUAL SETUP
MANDATORY
moviinn Fee

Obtaining Portuguese fiscal number (NIF) for legal entities

Fee

€500


Opening a Portuguese bank account and transfer the funds to Portugal

Fee

€150


NHR
Service
Analysis
moviinn Fee

Non Habitual Resident Regime

Analysis

  • Detailed study of the Non Habitual Resident Regime as applicable to the individual, including tax optimization if necessary

Fee

€2000 - €3000*


  • Application to the Non Habitual Resident Regime
  • Preparation of all required documents and procedures.

Fee

€500


  • Recognition of value-added activity to benefit from a reduced rate of IRS (when possible)

Fee

€1200*


Consultation with our Specialist

Fee

€120 per hour


*The fee can vary depending on the complexity of the process.

Our fees are without VAT and do not include Portuguese Authorities costs for documents, fees, taxes, etc. , traveling costs, nor expenses with translations and communications.