NHR status in Portugal
NHR is a special tax regime that was created to attract people to move to Portugal
What?
Who?
Why?
Social
How?
When?
NHR regime in numbers
Total NHR's granted
52k
NHRs since 2009
What makes the regime so special?
Valid for 10 years
Simple eligibility requirements
Tax exemptions on most foreign source income
10% rate for pensioners
20% rate for employees
Who can benefit from NHR tax regime?
Everyone!EU and non-EU nationals (holders of golden visa or other residency permits) can become NHRs.
Requirements: Become tax resident in Portugal Not qualifying as tax resident in Portugal in the five years prior to the relocation
As long as you comply with NHR requirements, you are definitely eligible for the NHR program.
How do I become tax resident in Portugal?
Criterion 1
OR
Criterion 2
Staying in Portugal for more than 183 days (continuously or not) during any 12-months period
Having a residental accomodation available in Portugal which is used as primary residence
How will my foreign source income be taxed?
Financial investments
Employment
Real estate
Self-employment
Pensions
Other income
Employment income (foreign source)
up to
20%
53%
0%
If the income is effectively taxed in the country of source
If the income is derived from a high value-added activity
If the income does not fall into any of the previous categories
Self-employment income (foreign source)
up to
20%
53%
0%
If the income can be taxed at source + high value-added activity
If the income is derived from a high value-added activity
If the income does not fall into any of the previous categories
High value-added activities - examples:
Agricultures
Programmers (software, mutimedia, apps)
Board members and Directors
Journalists
University teachers
Composers, musicians and singers
Plastic artists
System analysts
Database and network specialists
Pilots
Engineers
DJs
Actors and producers
... and many more!
Doctors
Scientists
Financial investments (foreign source)
up to
20%
53%
0%
Dividends Interest Capital gains Other investment income
If the income can be taxed in the country of source
If the income is derived from a blacklisted country/ territory
If the income can only be taxed in Portugal
Real estate (foreign source)
up to
28%
53%
0%
Rental Capital gains
Rental income derived from a tax haven
If the income can be taxed in the country of source
Capital gains derived from a tax haven
Pensions(foreign source)
10%
0%
For those who became NHR as of 1st April, 2020
If you became an NHR until 31st March, 2020
Other income(foreign source)
53%
0%
If the income can be taxed in the country of source
If the income can only be taxed in Portugal
What about Portuguese source income?
up to
28%
53%
0%
Certain types of income (e.g., rents, investment income, capital gains)
Employment and self-employment income
All other income
When is the deadline to apply for the regime?
March
NHR status must be requested until March 31st of the year after taking up tax residency in Portugal.
31
Pathway for becoming NHR
Requesting the access codes to the Tax Authorities' website
Application for the NHR status
Obtaining a Portuguese taxpayer number
Finding your dream house in Portugal
Registration as tax resident
What is your key advice for me?
Before moving to Portugal Professional advice There is a lot of scattered information and not all of it applies to your case (not all types of income benefit from a tax exemption!).
Preparation Plan ahead and make the necessary adjustments before taking up residence in Portugal. Examples of key issues:
- Capital gains
- Income from tax havens
- CFC/imputation rules
Prepare your relocation to Portugal! Seek professional advice about your specific situation before moving.
During your move to Portugal Ensure that you have assistance from specialized advisors throughout the process - formalities matter and the deadline for the NHR regime is really a dead line that drives you away from the regime.
What is your key advice for me?
Do not take an action by your own.Formalities really matter!
After moving to Portugal Make sure that you have professional support in filing your annual tax return – ticking the right boxes is critical - and many other reporting obligations that may apply to you as tax resident in Portugal.
Still have questions?
Book a NHR consultation with the tax expert - specialist in IRS, social security, non-habitual residents, personal income taxes and social security regimes (domestic and international) with more than 20 years of experience.
We help you to make decisions, to run estimates, to file returns and other reporting obligations, to ensure that you are fully compliant and always in a timely fashion.
Book a consultation
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Transcript
NHR status in Portugal
NHR is a special tax regime that was created to attract people to move to Portugal
What?
Who?
Why?
Social
How?
When?
NHR regime in numbers
Total NHR's granted
52k
NHRs since 2009
What makes the regime so special?
Valid for 10 years
Simple eligibility requirements
Tax exemptions on most foreign source income
10% rate for pensioners
20% rate for employees
Who can benefit from NHR tax regime?
Everyone!EU and non-EU nationals (holders of golden visa or other residency permits) can become NHRs.
Requirements: Become tax resident in Portugal Not qualifying as tax resident in Portugal in the five years prior to the relocation
As long as you comply with NHR requirements, you are definitely eligible for the NHR program.
How do I become tax resident in Portugal?
Criterion 1
OR
Criterion 2
Staying in Portugal for more than 183 days (continuously or not) during any 12-months period
Having a residental accomodation available in Portugal which is used as primary residence
How will my foreign source income be taxed?
Financial investments
Employment
Real estate
Self-employment
Pensions
Other income
Employment income (foreign source)
up to
20%
53%
0%
If the income is effectively taxed in the country of source
If the income is derived from a high value-added activity
If the income does not fall into any of the previous categories
Self-employment income (foreign source)
up to
20%
53%
0%
If the income can be taxed at source + high value-added activity
If the income is derived from a high value-added activity
If the income does not fall into any of the previous categories
High value-added activities - examples:
Agricultures
Programmers (software, mutimedia, apps)
Board members and Directors
Journalists
University teachers
Composers, musicians and singers
Plastic artists
System analysts
Database and network specialists
Pilots
Engineers
DJs
Actors and producers
... and many more!
Doctors
Scientists
Financial investments (foreign source)
up to
20%
53%
0%
Dividends Interest Capital gains Other investment income
If the income can be taxed in the country of source
If the income is derived from a blacklisted country/ territory
If the income can only be taxed in Portugal
Real estate (foreign source)
up to
28%
53%
0%
Rental Capital gains
Rental income derived from a tax haven
If the income can be taxed in the country of source
Capital gains derived from a tax haven
Pensions(foreign source)
10%
0%
For those who became NHR as of 1st April, 2020
If you became an NHR until 31st March, 2020
Other income(foreign source)
53%
0%
If the income can be taxed in the country of source
If the income can only be taxed in Portugal
What about Portuguese source income?
up to
28%
53%
0%
Certain types of income (e.g., rents, investment income, capital gains)
Employment and self-employment income
All other income
When is the deadline to apply for the regime?
March
NHR status must be requested until March 31st of the year after taking up tax residency in Portugal.
31
Pathway for becoming NHR
Requesting the access codes to the Tax Authorities' website
Application for the NHR status
Obtaining a Portuguese taxpayer number
Finding your dream house in Portugal
Registration as tax resident
What is your key advice for me?
Before moving to Portugal Professional advice There is a lot of scattered information and not all of it applies to your case (not all types of income benefit from a tax exemption!).
Preparation Plan ahead and make the necessary adjustments before taking up residence in Portugal. Examples of key issues:
Prepare your relocation to Portugal! Seek professional advice about your specific situation before moving.
During your move to Portugal Ensure that you have assistance from specialized advisors throughout the process - formalities matter and the deadline for the NHR regime is really a dead line that drives you away from the regime.
What is your key advice for me?
Do not take an action by your own.Formalities really matter!
After moving to Portugal Make sure that you have professional support in filing your annual tax return – ticking the right boxes is critical - and many other reporting obligations that may apply to you as tax resident in Portugal.
Still have questions?
Book a NHR consultation with the tax expert - specialist in IRS, social security, non-habitual residents, personal income taxes and social security regimes (domestic and international) with more than 20 years of experience.
We help you to make decisions, to run estimates, to file returns and other reporting obligations, to ensure that you are fully compliant and always in a timely fashion.
Book a consultation