NHR Program


Since its introduction in 2009, Portugal’s non-habitual resident (NHR) programme has attracted many skilled professionals, high net worth individuals and retirees who wish to establish tax residency in Portugal.

NHR enables qualifying individuals to become tax residents of a white-listed jurisdiction whilst legally minimising their tax liability on many categories of local and foreign-source income for a minimum period of 10 years.

To qualify as a NHR, an individual must meet the following requirements:

  • Be tax resident under Portuguese domestic legislation


  • Not have been taxed as a Portuguese resident during the previous five years

To be considered as a tax resident, the individual should:

  • Remain for more than 183 days in Portugal during the relevant fiscal year


  • Have purchased or rented a residence in Portugal by the 31 December of that year with the intention to hold it as their habitual residence.
  • Portugal has more than 60 double tax treaties, foreign sourced income is therefore exempt from Portuguese income tax provided that: It is taxed in the source state according to the applicable tax treaty


  • If no treaty is applicable, the income is effectively taxed in the source state and it is not deemed as derived in Portugal
  • When derived from high value-added activities Portuguese sourced income is taxed at a flat rate of 20%
  • Foreign sourced pensions are taxed at a minimal rate of 10% (applicable to those who establish NHR after the 31st March 2020)
  • No tax applicable to foreign sourced, dividends, rental income, interest and capital gains when structured correctly
  • No inheritance tax on assets passed to a spouse, descendants or ascendants
  • No wealth taxes
  • Portuguese companies may take advantage of EU non-discrimination rules and EU Directives on mergers, dividends, interest and royalties, as well of Portuguese double tax treaties.
  • We have experts on hand who can help you very well