Tax Services for Non Habitual Residents - Portugal
The Non Habitual Residents aims to attract foreign pensioners, people with high value added activities and Ultra and High Net Worth Individuals to the Portuguese territory.
For this purpose, Non Habitual Resident tax regime is available for:
- Citizens that want to be resident on Portuguese territory for tax purposes, which means that they should stay in Portugal for more than 183 days in any 12-month period starting or ending in the tax year concerned;
- Citizens that have not been deemed resident on Portuguese territory during the five years prior to the year pretended to be taxed as a non-regular resident.
For this purpose, natural persons who wish to acquire NHR status may not have resided in Portugal in the last 5 years and must become tax resident in Portugal, which means to remain in Portuguese Territory for 183 days, followed or interpolated, in a period of 12 months beginning or ending in the year in question.
The status is granted for a period of 10 consecutive years.