NON-HABITUAL RESIDENT (NHR)

Holders of NHR Status for a period of ten consecutive years are entitled to:

• Taxation at the rate of 10% on income obtained abroad from pensions (category H);
• Exemption of income obtained abroad from employment, self-employment, capital, real estate income and capital gains from real estate, intellectual or industrial property;
• Taxation of income obtained in Portugal at reduced rates in the case of high added value activities* (e.g. 20% for income from dependent or independent work).

The NHR application must be made upon registering as a resident in Portuguese territory. 

The applicant cannot have been considered a resident in Portugal in the prior five years.  

• The requirements for residency can be one of the following:  
• Staying for more than 183 days, consecutive or non-consecutive, in any 12 month period starting or ending in the year concerned; or 
• When having stayed for less time, the applicant possesses a house in such conditions that can lead to the assumption that it is intended to be kept and occupied as habitual residence.