The Non-Habitual Resident (NHR) program was established to attract skilled professionals, investors, and retirees to Portugal by offering unique tax benefits. Although replaced by the IFICI model in 2024, the program remains available for applications until March 2025 and for those already registered.

• Tax Advantages:

  • Exemption from Personal Income Tax (IRS): On foreign-sourced income, depending on double taxation agreements.
  • Flat Tax Rate of 20%: On income derived from high-value-added professions in Portugal (e.g., IT, engineering, healthcare).
  • Reduced Pension Tax Rate of 10%: On foreign pensions received in Portugal (for retirees).

• Duration of Benefits:

  • The regime is valid for 10 consecutive years, offering long-term fiscal stability.

• Appealing for Professionals and Retirees:

  • An ideal incentive for those establishing residence in Portugal while benefiting from favorable tax conditions.

Housekeeping, housekeeping and gardening services. Mail and parcel management, during periods of absence.

• Residency in Portugal:

  • Must not have been a tax resident in Portugal in the previous 5 years.
  • Must reside in Portugal for at least 183 days in a fiscal year or own a home that indicates intent for permanent residence.

• Registration:

  • Apply for the NHR status when registering as a tax resident, by March 31 of the year following arrival.

• Eligible Professions:

  • The regime applies to high-value-added activities, as listed by the Portuguese government (e.g., doctors, architects, IT specialists).

In the case of dependent or independent work, the applicable tax rate is 20%, valid for a period of ten years from the year of registration as a tax resident. 

Taxation is levied on income from high value-added activities: architects, engineers and similar technicians; artists, actors and musicians; auditors; doctors and dentists; teachers; psychologists; liberal professions, technicians and alike; investors, administrators and managers.

1. Qualified Professionals: Specialists in areas like IT, healthcare, engineering, and sciences.
2. Entrepreneurs: Those investing in innovative businesses or start-ups.
3. Retirees: Individuals seeking an affordable cost of living and high quality of life.​​​​​​​

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