{"id":14216,"date":"2021-12-26T13:37:28","date_gmt":"2021-12-26T13:37:28","guid":{"rendered":"https:\/\/www.pmcg.pt\/?p=14216"},"modified":"2021-12-22T17:38:59","modified_gmt":"2021-12-22T17:38:59","slug":"portuguese-non-habitual-tax-resident-nhr","status":"publish","type":"post","link":"https:\/\/www.pmcg.pt\/en\/portuguese-non-habitual-tax-resident-nhr\/","title":{"rendered":"Portuguese Non-Habitual Tax Resident (NHR)"},"content":{"rendered":"

\"\"<\/h3>\n

Tax regime for non-resident individuals who wish to establish a permanent or temporary residence in Portugal.<\/h3>\n

A popular reason among our clients for choosing Portugal as the country they want to live in, is the preferential tax regime known as the Non-Habitual Tax Resident (NHR).<\/p>\n

This\u00a0non habitual resident in Portugal<\/em>\u00a0system is meant to improve Portuguese economic competitiveness as it targets non-resident individuals who wish to establish a permanent or temporary residence in Portugal, allowing them to benefit from a sizeable reduction in the taxes they must pay.<\/p>\n

While many are unaware that there have been a few changes over the years in this tax policy, it is still extremely beneficial to certain taxpayers.<\/p>\n

Details of the Current System<\/strong><\/p>\n

As of today, the NHR regime establishes tax exemptions on foreign sourced income, in some cases, and those who register from April 2020 are liable to a 10% tax rate on pension income, instead of the previous full exemption.<\/p>\n

Compared with other European countries this is a very interesting and appealing environment, especially if you also consider the high standard of living for an expat in Portugal, a country that offers not only an exceptional tax regime, but also great weather, high quality and almost free health care as well as\u00a0business opportunities<\/a>\u00a0in a safe, legally certain part of Europe.<\/p>\n

Why would you be interested in obtaining the\u00a0NHR status in Portugal<\/a>?<\/strong><\/p>\n

Actually, if one decides to work in Portugal, under the NHR regime, a limited 20%\u00a0taxation<\/a>\u00a0of income from employment and independent personal services will be charged, in any case a much lower rate than the one would be charged in normal circumstances.<\/p>\n

Application Process<\/strong><\/p>\n

Individuals who become resident for tax purposes in Portugal without having done so in the previous five years, may apply.<\/p>\n

The application must be submitted up to March\u00a031st<\/sup>\u00a0of the tax year following that in which the Portuguese tax residency is acquired. Therefore, one must:<\/p>\n

    \n
  1. register as non-resident taxpayers;<\/li>\n
  2. obtain residence permits (for non-EU nationals) and residence certificates (for EU nationals);<\/li>\n
  3. register as tax residents; and<\/li>\n
  4. only then apply for the non-habitual resident status, considering the deadline.<\/li>\n<\/ol>\n

    We are frequently asked whether it is possible to register as NHR prior to\u00a0obtaining residency<\/a>. While an interesting question, we are afraid the answer is NO.<\/p>\n

    For instance, in the case of the\u00a0D7 VISA<\/a>, the applicant must obtain the D7 VISA in the origin country, travel to Portugal and attend the SEF appointment in order to get the residency card.<\/p>\n

    Only after this step should they change their tax address to the Portuguese address, becoming a tax resident, and only then, apply for the NHR.<\/p>\n

    Nowadays the application is managed online and be must be completed extremely carefully as it can jeopardise obtaining approval of\u00a0NHR status<\/a>.<\/p>\n

    If you need assistance with the matters dealt with in this article, please contact us at the phone number provided or using the contact form in our web site.<\/p>\n

     <\/p>\n

     <\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Tax regime for non-resident individuals who wish to establish a permanent or temporary residence in Portugal. A popular reason among our…<\/p>\n","protected":false},"author":2,"featured_media":14213,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[431,221,430],"tags":[],"class_list":{"0":"post-14216","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-immigration","8":"category-news","9":"category-taxation"},"yoast_head":"\nPortuguese Non-Habitual Tax Resident (NHR) - PMCG - Sociedade de Advogados SP RL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pmcg.pt\/en\/portuguese-non-habitual-tax-resident-nhr\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Portuguese Non-Habitual Tax Resident (NHR) - PMCG - Sociedade de Advogados SP RL\" \/>\n<meta property=\"og:description\" content=\"Tax regime for non-resident individuals who wish to establish a permanent or temporary residence in Portugal. 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